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2024 (5) TMI 1216

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..... deposit under Section 107 of GST Act - HELD THAT:- Under Section 107 of the GST, the assessee is liable to make pre-deposit of 10% of the total value. This position was not considered while granting the interim order. Therefore, on deposit of Rs.2,71,000/- in addition to the penalty and fine amounts, the confiscated goods shall be released on the conditions imposed - the respondents shall not take .....

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..... assessed at Rs.27,02,560/-. It was indicated in the order dated 9th February 2024 that the petitioner-Firm shall make deposit of the penalty and fine amounts within two days and furnish bank guarantee for Rs.27,02,560/-. 3. Mr. Sumeet Gadodia, the learned counsel for the petitioner-Firm made a statement in the Court on 16th May 2024 that in the event this Civil Review Petition is entertained, the .....

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..... y him shall be presented for encashment after taking permission of the Court. (iii) He shall file an affidavit sworn by the class-I legal heir or any near relative who shall vouch for his identification and the place of residence. (iv) The petitioner-Firm shall not take a plea based on non-existence of the confiscated goods in the event of its release and sale by it. 5. In view of the aforesaid di .....

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