TMI Blog2020 (9) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GST MOV-10 - HELD THAT:- In the facts of this case, we direct the petitioner to deposit an amount of ₹ 39,512/- in cash towards tax and penalty and balance amount of ₹ 3,95,098/- shall be by way of bank guarantee of any nationalized bank. On deposit of amount of tax and penalty and furnishing of the bank guarantee of the balance amount, the respondent authority shall immediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish B. Desai, learned advocate for the petitioner does not press the prayer challenging the impugned notice dated 08.08.2020 issued in Form GST MOV-10. As far as the prayer for release of truck as prayed for in para-16 (B) is concerned, Mr. Desai, learned advocate has relied upon the judgment and order dated 19.06.2020 passed in Special Civil Application No. 7519 of 2020 passed by the Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been seized by respondent authority on the ground that the goods were found without E-way bill and thereafter, the show cause notice dated 08.08.2020 in Form GST MOV-10 is issued. 6. This Court has provided that tax as well as penalty amount has to be deposited and the balance amount may be secured by way of bank guarantee. 7. Mr. Desai, learned advocate for the petitioner has submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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