2024 (10) TMI 1116

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..... is ready to deposit bank guarantee of the original amount of Rs. 8,40,924/- (Rupees Eight lakh, forty thousand, nine hundred and twenty four only) and subject to depositing the same, his truck and material may be released. If the petitioner deposits bank guarantee of Rs. 8,40,924/- (Rupees Eight lakh, forty thousand, nine hundred and twenty four only) before the respondents, his struck and materia .....

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..... on 3 of Section 129 of CGST Act, 2017, the respondents are required to give notice before 7 days specifying the penalty payable. 4. Learned Counsel for the petitioner submits that although one such notice is filed with the Memo, but no such notice was ever served on him. The quantification of amount in the detention order dated 20.07.2024 runs contrary to Statutory Mandate of Sub-Section 3 of Sect .....

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..... ulfilling other formalities. 2. The respondents are at liberty to issue notice to the petitioner as per Section 129 (3) of the Act for imposition of penalty. 3. The liberty is also reserved to the respondents to proceed against the petitioner in accordance with law. This order will not come in their way for any other purpose. 8. With the aforesaid and without expressing any opinion on merits, the .....

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