TMI Blog2020 (7) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... it the amount towards their liability, following order is passed:- (i) The writ applicants shall deposit 50% of ₹ 36 Lac with the respondent No.3 and the balance amount of ₹ 18 Lac shall be paid by way of a Bank Guarantee of any nationalized bank. This shall be done within a period of two weeks from today. (ii) If the amount of ₹ 36 Lac as referred to above is paid to the respondent No.3 then the conveyance as well as the goods shall be immediately released in favour of the writ applicants. (iii) It shall be open for the writ applicants to prefer an appropriate appeal before the appellate authority under Section 107 of the Act, if they intend to question the legality and validity of the order of confiscation pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orari quashing the letter dated 09.03.20 issued by the respondent No.3 (Annexed at Annexure I). (e) Certiorari quashing the public notice dated 29.06.20 issued for auctioning of goods and vehicle (Annexed at Annexure-K). (f) Issue any other writ, order or direction in favour of the petitioner with this Hon ble Court deems fit in the facts and circumstances of the case; (g) Award cost of the petition to the petitioner; 2. It appears from the materials on record that the writ applicant No.1 is engaged in the business of arecanut and is a registered dealer under the GST. The writ applicant No.2 is the owner of the vehicle bearing No.MH-49-AT-7887. The writ applicant No.1 entered into an agreement for sale of arecanuts wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine. In this regard a public advertisement came to be issued inviting bids from interested parties by determining the off-set price at ₹ 46 Lac. 6. It appears that till this point of time the writ applicants did nothing. All of a sudden they woke up and are here before this Court with the present writ application and that too on the date when the final bids received by the authorities are to be opened for the purpose of auction. 7. Although the learned counsel appearing for the writ applicants made an effort to argue the matter on merits yet we made ourselves very clear that the final order of confiscation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onveyance with a further liberty to prefer appeal under Section 107 of the CGST Act, 2017, against the final order of confiscation having regard to the fact that the impugned order of confiscation was served upon the writ applicants in the month of March, 2020. 10. The learned counsel appearing for the writ applicants after taking appropriate instructions from his clients makes a statement that ₹ 18 Lac shall be deposited with the respondent No.3 and the balance amount of ₹ 18 Lac shall be paid by way of a Bank Guarantee of any Nationalized bank. 11. As the writ applicants are ready and willing to deposit the amount towards their liability, we are inclined to pass the following order : (i) The writ applicants shall dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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