9911796707
TMI Blog2024 (9) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... es and penalty instead of bank guarantee. This is also relevant to indicate that the petitioner-Firm was required to avail the opportunity for release of confiscated goods by depositing the amount of tax, penalty, fine etc. within a reasonable time but even on expiry of about one and a half month it did not avail of the said opportunity. This is well settled that the writ Court exercises its powers under Article 226 of the Constitution in furtherance of public good. The powers under Article 226 of the Constitution though is plenary in nature but its exercise is discretionary. Therefore, the writ Court is duty bound to take all relevant facts into consideration to satisfy its judicial conscience whether relief can be granted to the aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-Way bill generated on 1st November 2023 and E-Way bill was uploaded on GST portal reflecting the names of the petitioner-Firm and M/s Patil Trading Company. On 2nd November 2023 the vehicle carrying the goods was detained at Barhi at 10:00 PM and the respondent-Authority did not release the vehicle even though the driver produced E-Way bill and invoices with the consignment note. A notice dated 8th November 2023 in Form GST MOV-10 was issued and a response was submitted by the petitioner-Firm sent through Email on 14th November 2023. However, an order was passed on 15th November 2023 in Form GST MOV-11 under section 130 of the CGST. 3. The proceedings in the present writ petition disclose that the main argument raised on behalf of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the amount of tax, penalty, fine etc. within a reasonable time but even on expiry of about one and a half month it did not avail of the said opportunity. As it would appear from the order dated 14th March 2024, Mr. Amit Kumar, the learned senior Standing Counsel for CGST had informed the Court that the petitioner-Firm did not avail of the opportunity granted to it vide order dated 9th February 2024. Notwithstanding that, any application seeking extension of time or modification in the order dated 9 th February 2024 was not filed. However, Mr. Pranit Bag, the learned counsel for the petitioner-Firm made oral request for modifying the condition of furnishing bank guarantee by permitting the petitioner-Firm to submit bond for the total va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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