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2022 (10) TMI 1065

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..... expedient if the petitioner is asked to deposit Rs. 13 lakhs and furnish bank guarantee of Rs. 36,16,500/- of any nationalised bank till final disposal of this petition as a part of condition for grant of interim relief. Resultantly, by way of interim relief the respondents are directed to release the goods and conveyance of the petitioner on condition that the petitioner deposits with the competent authority of the respondents an amount of Rs. 13 lakhs within 10 days. The petitioner shall further comply with the condition of furnishing bank guarantee of Rs. 36,16,500/- to be furnished within 10 days alongwith deposit of amount of Rs. 13 lakhs - Direct service for respondent No.2 is permitted. - R/SPECIAL CIVIL APPLICATION NO. 15406 o .....

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..... .6.2022 in Lorry No. OR-04-N-1161 after issuing E-Way Bill No. 6114 3561 4562. 2.2 It is a case of the petitioner that during the course of transit, the Lorry No. OR-04-N-1161 carrying the aforesaid goods was intercepted by the respondent No.3 at 2.10 pm on 29.06.2022. The respondent No.3 recorded the statement of driver of Lorry in FORM GST MOV-01 and also carried out verification/inspection in FORM GST MOV-02. The Confiscated goods was valued at Rs. 36,16,500/-. 3. It appears that thereafter notice in FORM GST MOV-10 was issued under section 130 of the CGST Act on 1.7.2022. The petitioner submitted reply to the notice on 5.7.2022. Thereafter, the respondent No.3 passed the order of confiscation of the goods in question in FORM GST M .....

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..... tice of Rule on behalf of the respondent No.1 State. 6.1 By way of interim relief, it would be just and proper to direct the respondents to release the goods and conveyance of the petitioner, however, upon imposition of suitable condition on the petitioner. 6.2 As could be seen from the impugned order, the penalty is calculated at Rs. 6,50,970/-. The same amount is calculated towards the fine in lieu of confiscation of conveyance. It will be expedient if the petitioner is asked to deposit Rs. 13 lakhs and furnish bank guarantee of Rs. 36,16,500/- of any nationalised bank till final disposal of this petition as a part of condition for grant of interim relief. 6.3 Resultantly, by way of interim relief the respondents are directed to .....

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