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TMI Blog2020 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... h release the detained vehicle and goods which is the subject matter in the impugned Ext.P5(a), detention order, on the petitioner furnishing bank guarantee to the value of the amounts shown in the impugned Ext.P7 proceedings which comes to a total amount of ₹ 66,528/-. Petition disposed off. - WP(C).No.1700 OF 2020(J) - - - Dated:- 4-2-2020 - MR. JUSTICE ALEXANDER THOMAS J. PET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or other appropriate writ, orders or directions directing the respondent to release the goods to the petitioner without collecting any security under section 129(1)(c). 2. The facts narrated in this writ petition (civil) are as follows: That the petitioner is the registered person under the Central Goods and Services Tax Act and also under the GST law in the State and was granted provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire matter before the 1st respondent, he issued Ext.P5 order of detention and also issued Ext.P5(a) notice under section 129(3) of the SGST Act alleging attempt of evasion of tax due under the Act and demanding the tax and penalty amounting to ₹ 66,528/- on the following grounds. Not valid for movement as Part-B is not entered Eventhough, the petitioner filed Ext.P6 reply, the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y light that the breach shall be considered as a minor breach, if the amount of tax involved is less than ₹ 5000/-, whereas, in the instant case, the tax component as per the impugned Ext.P5 comes to ₹ 33,264/- and the penalty component is also of the same amount, and that the total amount comes to ₹ 66,528/- and therefore the petitioner cannot contend that the default in non-pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated proceedings pursuant to Ext.P5 impugned proceedings may be finalized by the said officer after affording reasonable opportunity of being heard to the petitioner through authorised officers or counsel if any without much delay, preferably within a period of 4 weeks from the date of production of a certified copy of this judgment. With these observations and directions, the above Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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