TMI Blog2021 (10) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... er of demand of Tax and penalty on 08.02.2021. In the said order, 14 days time was given to deposit the amount from the date of detention and as 14 days had lapsed on the next date i.e. 09.02.2021, notice of confiscation of goods was initiated and final confiscation of order has been passed on 09.03.2021. Admittedly, the goods were seized on 22.01.2021. Thus, on the date when the order of demand of tax and penalty was issued on 08.02.2021, 14 days time had already been lapsed. Virtually, the petitioner has not been given any chance to deposit the tax and penalty. Since this Court has observed that no opportunity was given for depositing the amount of demand of tax and penalty while issuing the order dated 08.02.2021, it would be in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and furnishing of security in form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable. 2. Learned counsel submits that without giving appropriate opportunity that respondents have now proceeded to confiscate the goods and conveyance by the order dated 09.03.2021. 3. Learned counsel submits that while there is a provision of filing of an appeal against the order of confiscation so far as the vehicles and goods are concerned, they may be provisionally released in terms of Rule 140(1) of the CGST Rules. 4. Per contra, learned counsel appearing for the respondents submits that the writ petition was preferred against the show cause notice under Section 129(3), however, thereafter order of deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it would affect the result of the appeal, however, this Court finds that the provisions of Section 129 are independent of Section 130 and before any decision is taken under Section 130, the power is available under Section 129 to release the goods provisionally in terms of Rule 140(1) provided the concerned owner submits the requisite as required under Section 140(1). 8. Since this Court has observed that no opportunity was given for depositing the amount of demand of tax and penalty while issuing the order dated 08.02.2021, it would be in the fitness of the things and in the interest of justice that the petitioner be given a chance to avail the provisional release of goods and vehicle in terms of Rule 140(1). 9. Hence, while disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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