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2022 (11) TMI 427

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..... The respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order dated 21.03.2022 passed in FORM GST MOV-11, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 12,02,785/-. (ii) The petitioner deposits the amount of penalty to the tune of Rs. 12,02,785/-. (iii) The petitioner fur .....

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..... for release of the goods on the ground that since long the goods are under confiscation and could be released on appropriate conditions. Since the value of the goods are diminishing nature, it would be prejudicial to the petitioner if the goods are not released, stated learned advocate for the petitioner. 3. What is prayed in this petition is to set aside confiscation order dated 21.3.2022 pass .....

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..... of 2012. 4.1 As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in the aforesaid order dated 01.07.2022 in Special Civil Application No. 8353 of 2012. 5. As could be seen from the impugned order, the penalty amount is Rs. 12,02 .....

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