https://www.taxtmi.com/caselaws?id=437837 HC held that once a mandatory pre-deposit is made and the impugned order is thereby rendered inoperative pending appeal, the detaining authority becomes functus officio and further recovery is subject to appellate outcome. Consequently, detained goods and vehicle are to be released, subject to safeguards securing revenue interests. The Court directed the petitioner either to pre-deposit 200% of the maximum penalty, after adjusting amounts already paid, or, in the alternative, to furnish a bank guarantee in terms of Section 129(c) of the applicable GST enactments and Rules. The writ petition was disposed of on these terms. en-us Fri, 05 May 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437837 HC held that once a mandatory pre-deposit is made and the impugned order is thereby rendered inoperative pending appeal, the detaining authority becomes functus officio and further recovery is subject to appellate outcome. Consequently, detained goods and vehicle are to be released, subject to safeguards securing revenue interests. The Court directed the petitioner either to pre-deposit 200% of the maximum penalty, after adjusting amounts already paid, or, in the alternative, to furnish a bank guarantee in terms of Section 129(c) of the applicable GST enactments and Rules. The writ petition was disposed of on these terms. Case-Laws GST Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437837