TMI Blog2022 (4) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... mits the petitioner to obtain and annex the bank guarantee within a period of one week from the date of receipt of a copy of this order along with the application/representation. If such bank guarantee and application is made, the respondents are directed to release the detained goods to the petitioner within a period of one week thereafter. Petition disposed off. - W.P.No.9567 of 2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Company registered under Companies Act, 2013 and also registered under the Central Goods and Services Tax Act, 2017( in short 'CGST Act') and Tamil Nadu Goods and Services Tax Act, 2017 ( in short 'TNGST Act'). The petitioner imported Titanium Dioxide Rutile bearing TN 07 AV 7881 from M/s.Tronox Pigments Private Limited, Australia for their manufacturing plant at Sriperumbudur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections on 04.04.2022 regarding detention of goods that were imported by the petitioner. However, the first respondent vide order dated 07.04.2022 confirmed the levy of penalty of ₹ 25,86,662/- under Section 129(1)(a) of the CGST Act, 2017. Thereafter, the petitioner made a representation dated 11.04.2022 requested the respondents to release the goods in the vehicle bearing Regn.No.TN 07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Government Pleader appearing for the respondents submitted that if the petitioner could annex the bank guarantee along with the copy of the representation made before the first respondent, immediately after the receipt of the bank guarantee of the petitioner, the detained goods will be released in favour of the petitioner within a period of one week form the date of receipt of the same. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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