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TMI Blog2019 (3) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-M-3014 along with the goods contained therein. However, the petitioner shall file an undertaking before this court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition, he shall duly cooperate in the further proceedings. Issue Notice returnable on 10th April, 2019 - The respondents shall also show cause as to why costs should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under subsection (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if there is no compliance of the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for non-compliance of the relevant statutory provisions. 3. Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of ad-interim relief, the respondents are directed to forthwith release Truck No.HR-55-M-3014 along with the goods contained therein. However, the petitioner shall file an undertaking before this court within a we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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