TMI Blog2020 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be free to auction the goods in terms of the Rules. However, if the petitioner submits the bank guarantee in terms of Rule 140, relating to the valuation of the vehicle, the revenue department would, upon satisfaction, release the vehicle to the petitioner. As owners of the goods are not presently before this court, no order in this regard is required to be passed. Petition disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Ors. Vs. M/s Kay Pan Fragrance Pvt. Ltd. Civil Appeal No.8941/2019, on 22nd November, 2019 to submit that if the petitioner wants an interim custody of the vehicle, which has been confiscated, Rule 140 of the Central Goods and Service Tax Rules, 2017 is applicable, which can be invoked. Learned counsel has also relied on the order passed by this court in Sakeel Father/o Shri Wali Mohammad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Service Tax (Compensation to State ) Act, 2017 (15 of 2017). (2) In case the person to whom t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner further submits that since the vehicle has been confiscated only on account of goods, he is not even liable to submit the bank guarantee relating to the vehicle and it should be released forthwith as he has complied with the provisions and produced all the 14 different owners of the goods. I have considered the submissions. At the present stage, admittedly the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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