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2021 (7) TMI 650

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..... der, Asstt. SG. For Respondents No.2 to 8 : Mr. T.K. Deb, Advocate. ORDER (Akil Kureshi, CJ). Heard learned counsel, Mr. Biplabendu Roy for the petitioner and learned counsel, Mr. T.K. Deb for the department on advance copy. Considering the short dispute involved, petition is taken up for final disposal at this stage itself. Petitioner is a transporter. Petitioner's vehicle carrying electroni .....

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..... er, the assessing officer passed an order dated 02.07.2021 confirming State and Central GST of Rs. 6,48,696/- and equal amount of penalties. Under this order, therefore, the petitioner's total liability of tax plus penalty comes to Rs. 12,97,000/- and odd. The petitioner has filed appeal against the order of assessment after depositing 10% of the disputed tax by way of pre-deposit as per the statu .....

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..... rnish an unconditional bank guarantee of Rs. 2,60,000/- (Rupees Two lakhs sixty thousand) in favour of the department. As soon as the petitioner fulfills this condition, the vehicle and the goods shall be released immediately. This bank guarantee shall be kept alive till the appeal of the petitioner is disposed of by the appellate authority. Petition disposed of accordingly. Pending application(s .....

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