2019 (5) TMI 787

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..... ining tax demand - HELD THAT:- This Court has duly recorded the submission of the learned senior standing counsel that in terms of the show cause notice, the total tax demand comes to around of ₹ 13 crores and hence the relief claimed in the petition may not be granted and that, if at all, the Court is inclined to grant any relief as prayed for, the respondent (original petitioner) may be di .....

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..... 2 herein to forthwith provisionally release the seized goods of the respondent-original petitioner under sub-section (6) of section 67 of the Central Goods and Service Tax Act, 2017 upon the respondent executing a bond in form GST INS-04 for the total value of the seized goods and furnishing a bank guarantee of ₹ 50 lacs. 2. The review is sought for on the ground that while .....

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..... and that, if at all, the Court is inclined to grant any relief as prayed for, the respondent (original petitioner) may be directed to furnish the bank guarantee of at least ₹ 1 crore. This Court, after considering the submissions advanced by the learned senior standing counsel, has in paragraph 14 of the order recorded thus: 14. It is an admitted position that i .....

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