TMI Blog2019 (8) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ount towards penalty subject of-course to the right of the adjudication so far as the confiscation proceedings under section 130 of the Act, 2017 is concerned. We direct the writ applicant to furnish Bank Guarantee of the amount of ₹ 2,05,768/-. Upon furnishing of a Bank Guarantee, the authority shall release the vehicle as well as the goods. We also direct that the authority shall not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the writ applicant is a registered dealer under the provisions of the Central Goods and Service Tax Act, 2017 ( Act, 2017 for short) bearing GST registration No.27AXFPS5592R1ZB. The writ applicant purchased aluminum section classified under Chapter Heading 7604 of TGST Tariff from one M/s. Rama Industries (manufacturer). While the goods were in transit, the vehicle was intercepted by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition shall also be finally disposed of in terms of the judgement that may be delivered by this Court. However, for the present, we are inclined to pass interim order for the purpose of release of the vehicle as well as the goods. 4.00. If we go by the provisions of section 129, then for the purpose of release, we can ask the writ applicant to deposit the amount of tax as determin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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