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TMI Blog2021 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. - S.B. Civil Writ Petition No. 9282/2021 - - - Dated:- 28-9-2021 - Hon'ble Mr. Justice Inderjeet Singh For the Petitioner(s) : Mr. R.B. Mathur For the Respondent(s) : None ORDER Counsel for the petitioner submitted that in the earlier round of litigation, the petitioner filed S.B. Civil Writ Petition No.1342/2021 wherein on 17.05.2021, following order was passed:- 1. Learned counsel for the petitioner has relied on the judgment passed by this Court in Sakeel Father /o Shri Wali Mohammad Vs. State Tax Officer: SBCWP NO.13485/2018, decided by this Court on 04.07.2018 and submits that this Court has after taking into consideration the provisions of Section 129 of the Central Goods and Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by the Revenue are not under challenged before this Court, as appeal is available for redressal of the grievance of the petitioner, he may approach the Appellate Forum. 5. I have considered the submissions. 6. While the petitioner assailed the initial action of the respondents before this court and challenged the orders dated 22.01.2021 and 25.01.2021, it appears that during the pendency of the writ petition, the respondents proceeded and passed an order of demand of Tax and penalty on 08.02.2021. In the said order, 14 days time was given to deposit the amount from the date of detention and as 14 days had lapsed on the next date ie. 09.02.2021, notice of confiscation of goods was initiated and final confiscation of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provisionally subject to the final outcome of the appeal for further proceedings which may be available to the petitioner under the Act. 10. It is always expected that the Appellate Authority to decide the appeal at the earliest, preferably within a period of two months. The Bank Guarantee which the petitioner may submit in terms of Rule 140(1) shall not be encahsed till the final disposal of the appeal as observed hereinabove. 11. The writ petition as well as stay application stand disposed of accordingly. in form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable. Counsel further submits that the petitioner filed the appeal in terms of directions passed by this Court before the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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