TMI Blog2019 (12) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under Section 130 of the CGST Act. The writ petition is disposed off by directing the 2nd respondent to consider and pass orders on Ext.P5 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. - W.P. (C) No. 28884 Of 2019 (I) - - - Dated:- 29-10-2019 - A.K. Jayasankaran Nambiar, J. K.N. Sreekumaran, P.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and also the learned Government Pleader appearing for the respondents. 3. Smt. Thushara James, the learned Government Pleader would point out that the appeal preferred before the 2nd respondent is against Ext.P3 order which confirms the liability of tax and penalty. The detention of the goods, and the possibility of confiscating the goods pursuant to proceedings under Section 130, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods under Section 130 of the CGST Act. Accordingly, I dispose the writ petition by directing the 2nd respondent to consider and pass orders on Ext.P5 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner may seek a release of goods by furnishing the necessary Bank guarantee for the tax and penalty amounts c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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