TMI Blog2020 (1) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ applicants - The goods and the conveyance came to be detained and seized way back on 9 th July, 2019. Till this date, the goods and the conveyance is in the possession of the GST Authorities. As we are directing the authorities to initiate fresh proceedings with regard to confiscation, we direct the writ applicants to deposit an amount of ₹ 4,15,800/- towards the tax and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed in lieu of Section 130 dated 19.07.2019 (Annexure No.8 to the writ petition) (b) Mandamus directing the respondent No.3 to forthwith release the goods and vehicle without demanding any security. (c) Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order passed under Section 130 of the Act dated 19th July, 2019 shall be recalled and fresh proceedings shall be initiated in accordance with law and a fresh order shall be passed after giving an opportunity of hearing to the writ applicants, keeping in mind the principles as explained by this Court in the above referred decision. 4. In view of such statement being made by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We clarify that the amount of ₹ 4,15,800/- towards the tax and penalty has been determined while passing the order of confiscation under Section 130. Let this amount be deposited by the writ applicants, and subject to deposit, there shall be release of the goods and the conveyance. 8. With the above, this writ application stands disposed of. D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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