2018 (6) TMI 1059 - HC - GST

Seizure Order - penalty - It is submitted that vide order dated 24.4.2018 the writ petition was allowed and the seizure order dated 16.4.2018 passed under Section 129(1) of the Act and the consequential penalty notice dated 16.4.2018 issued under Section 129(3) of the Act were quashed and thus there was no justification to impose condition of furnishing of the indemnity bond to the extent of proposed tax and penalty for release of the goods and vehicle, which was seized. Held that - It appears that the said part of the order has been incorporated inadvertently. Accordingly, the necessary correction is carried out by deleting the words upon furnishing of the Indemnity Bond to the extent of proposed tax and penalty - Correction application allowed.

Summary

The High Court of Allahabad made a correction to an order dated 24.4.2018, deleting the condition of furnishing an indemnity bond for release of seized goods and vehicle. The correction application was allowed.