TMI Blog2019 (8) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondents, as observed by the learned Single Judge, that will be in a manner defeating the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication, in accordance with the provisions contained in Section 129 of the Act - there is no illegality, error or impropriety in the judgment of the learned Single Judge. The interest of justice on equitable basis can be achieved by issuing a direction to the respondents not to encash the Bank Guarantee furnished by the appellant, if ultimately the adjudication goes against them and if penalty is imposed in such proceedings, until the expiry of 14 days from the date of service of order on such adjudication. - WA.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Single Judge had passed the impugned order by observing that, the appellant can work out their remedies under law against any order which may be passed against pursuant to Ext.P11 and will be entitled to obtain orders from the appropriate forum. It was observed that, the appellant had already obtained release of the detained goods by complying with the requirement contemplated under Section 129 of the CGST Act. Since the appellant had already chosen to get release of the detained goods by complying with that procedure, granting of any interim order as prayed for would amount to deviate from the order of release made under Ext.P8, which is in compliance with Section 129. It was found that, even if an order is passed on completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods was effected on the basis of the Bank Guarantee furnished, in compliance with the requirement under Section 129 of the CGST Act. Now the adjudication proceedings is pursued. The interim relief sought for in the writ petition is to restrain encashment of the Bank Guarantee. If it is granted, it will amount to an order in anticipation that the adjudication will culminate in imposition of penalty. If such an anticipatory restrainment is put on the respondents, as observed by the learned Single Judge, that will be in a manner defeating the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication, in accordance with the provisions contained in Section 129 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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