TMI Blog2020 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... h truck bearing No. GJ-01-CU-7154 detained in exercise of the powers, pending the service of notice and admission of this matter, subject to the deposit of the entire amount of tax of ₹ 14,53,788/- with the department within three days and also the deposit of ₹ 1.45 lakhs, 10% of amount of penalty for now with the department, by way of a bank guarantee, initially for the period of 90 days or till the pendency of Petition, whichever is later. On deposit of total amount of tax and furnishing of the bank guarantee with the department within three days as directed, the release of the truck shall be made within 48 hours, with the goods subject to the furnishing of proof of such amount with the respondent no. 2 or 3. - R/Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material for manufacturing of oral or dental paste and the same had been issued by the Goa Unit. It is further averred that the Goa Unit had issued the E-way bill incorporating all the details as required in terms of provisions of E-way Rules, however, the address of the place of the delivery in the E-way bill was inadvertently mentioned as Vadodara Warehouse unit instead of factory address of Ahmedabad of the petitioner. Therefore, the truck bearing No. GJ-01-CU-7154 carrying goods mentioned in the invoice issued by the Goa Unit was intercepted on 01.06.2020 for verification on the Ahmedabad Express Highway and because of this mismatch of the place of delivery in the invoice and Eway bill, the goods have been detained and the show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to also deposit penalty which is 100% of the tax amount as has been specified in the very notice. He also has instructions that such penalty amount could be directed to be furnished by way of the bank guarantee till the returnable date. 8. In rejoinder, learned advocate for the petitioner has urged that at the best, the Court may direct ₹ 1,000/- for the penalty or 10% of the total amount of the tax and that too, in the form of bank guarantee, considering the minor mismatch in the address. 9. While permitting the petitioner to serve the respondent nos. 2 and 3 both by an e-mode, considering the issue of closure of the business in the pandemic for a long time and also bearing in mind the material which is being carried f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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