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TMI Blog2019 (10) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2017 where power has been given to release the seized goods on provisional basis upon execution of a bond for the value of the goods on furnishing of a security in the form of a bank guarantee equivalent to the amount of tax, interest and penalty payable. This Court finds that the petitioners have adequate remedy of challenging the order, which is passed by the Authority and as such, the Appellate Authority will decide as whether the adjudicating authority has passed the order in rightful manner or not. This Court is not making any comment on merits of the case and as such, it is solely on the Appellate Authority to decide the validity of the order passed by the respondents - This Court deems it proper to permit the petitioners to fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which, the petitioner has approached this Court. The grievances, which are raised in the present writ petition, can always be agitated before the Appellate Authority by way of filing appeal. Learned counsel for the petitioner submitted that the grievance is also for not releasing the vehicle and goods by the Authorities and as such, the petitioner has suffered losses not only in terms of the tax, which he has already paid. Learned counsel for the petitioner submitted that the Apex Court in the Petition for Special Leave to Appeal (C) No.17073/2018 (M/s. Gati Kintetsu Express Pvt. Ltd. Vs. Commissioner Commercial Tax of Madhya Pradesh Ors.) has passed interim order, whereby the vehicle, which was seized along with the consignment, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy. This Court has considered the provisions, which are contained in Rule 140 of the Central Goods and Services Tax Rules, 2017 (for short the Rules of 2017 ) where power has been given to release the seized goods on provisional basis upon execution of a bond for the value of the goods on furnishing of a security in the form of a bank guarantee equivalent to the amount of tax, interest and penalty payable. Learned counsel Mr.RB Mathur submitted that if this Court is inclined to exercise its power of releasing the goods and vehicle, appropriate condition may be imposed that the petitioners would pay adequate bank guarantee to the Authorities and the appeal of the petitioners may be decided as per law. This Court finds that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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