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TMI Blog2023 (4) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... their view that the conveyance can be released on payment of penalty as per the demand order or after furnishing the bank guarantee of equal amount. Mr. Behura, learned counsel for the petitioner undertakes that the petitioner shall furnish the bank guarantee of equal amount within a period of two days, so that the authority can release the vehicle. It is made clear that if the petitioner fails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instruction, which reads as follows:- 1. Vehicle bearing registration No. OR15R3871 was intercepted on 17.03.2023 at Sergarh, Balasore near about 1.05 A.M. Verification from the portal discrepancies noticed which needed further verification. Therefore, the statement of the driver was recorded in Form-GST MOV-01 and was directed to station the vehicle at office premises vide Form-GST-MOV-02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Rs.9,57,600/- U/s 129 (3) of the GST Act. 7. Till date no person has come forward against the show cause notice or to pay the penalty as demanded. 8. The conveyance can be released on payment of penalty as per the demand order or after furnishing bank guarantee of equal amount. 4. In view of the instruction received, it appears that the petitioner has not approached the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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