2019 (1) TMI 304 - HC - GST

Appropriation of Bank Guarantee - imposition of penalty - Held that - In the interest of justice, the authorities will keep the Bank Guarantee untouched till the Ext.P9 is considered - petition disposed off.

Summary

The petitioner transported goods with defective documents, detained by authorities for suspected tax evasion. Filed W.P.(C) No.36238 of 2018 for release of goods. Furnished Bank Guarantee as per judgment, goods released. Ext.P8 order imposed penalty, Bank Guarantee appropriated. Filed Ext.P9 appeal fearing Bank Guarantee encashment. Court expects Bank Guarantee untouched until Ext.P9 considered. Writ petition disposed.