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TMI Blog2020 (12) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ternative remedy, this Court refuses to interfere in the writ petition. The writ petition is dismissed subject to the observation that appellate authority may decide the pending appeal as expeditiously as possible. Sri Amit Manohar states that the next date fixed in the appeal is 14th December, 2020 and in case the appeal is in order and in case the petitioner co-operates, the appeal will be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act as provided u/s 67(6) of the Act read with Rule 140(1) of the Rules. It has been submitted that the petitioner is the consigner of the goods which have been seized and he is prepared to pay the tax and penalty in cash/bank guarantee as provided under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 r/w Section 67(6) and Rule 140(1) of the Rules. It has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. He has also submitted that the decision holds that goods are not liable to be released merely on payment of tax and penalty in cash/bank guarantee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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