2023 (8) TMI 1495 - HC - GST

Levy of penalty - detention of the goods along with vehicle - existence of consignor and consignee as well as the ownership of the seized goods - HELD THAT - In view of the statement made by the petitioner that petitioner is ready and willing to pay Rs. 10 lakhs in cash and the balance amount of penalty in question by way of bank guarantee for release of the goods in question, this writ petition is disposed of subject to fulfilment of terms and conditions imposed. Petition disposed off.

Summary

The High Court of Calcutta heard a writ petition challenging an adjudication order imposing a penalty and detention of goods. The court stated that the disputed facts regarding the consignor and consignee should be addressed by the appellate authority. The petitioner agreed to pay Rs. 10 lakhs in cash and provide a bank guarantee for the remaining penalty amount for the release of the goods. Another writ petition related to the same matter was dismissed due to the decision in the first petition.