2019 (8) TMI 595

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....M, & R. NARAYANA PISHARADI, JJ. APPELLANT/PETITIONER: BY ADVS. SRI. A. KUMAR SMTG.MINI (1748) SRI.AJAY V. ANAND SRI. P.J. ANILKUMAR SRI. P.S. SREE PRASAD RESPONDENTS/RESPONDENTS: SRI. MOHAMMED RAFIQ - SR. G.P., SRI. R. PRASANTH KUMAR - C.G.C J U D G M E N T Abdul Rehim, J: The petitioner in W.P (C) No.14719/2019 is challenging the interim order passed by the Single Judge, dated 29th....

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....pellant sought for an interim relief in the writ petition to direct the respondents not to encash the Bank Guarantee furnished by the petitioner at the time of release of the intercepted goods. The learned Single Judge had passed the impugned order by observing that, the appellant can work out their remedies under law against any order which may be passed against pursuant to Ext.P11 and will be en....

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....dered. 3. Assailing the impugned order, learned counsel for the appellant contended that, encashment of the Bank Guarantee on the basis of order if any passed to the extent of imposing penalty, will in turn defeat the purpose of the writ petition itself. Since the power conferred by virtue of Section 129 to impose penalty for technical violation itself is under challenge in the writ petition, i....

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....the learned Single Judge, release of the goods was effected on the basis of the Bank Guarantee furnished, in compliance with the requirement under Section 129 of the CGST Act. Now the adjudication proceedings is pursued. The interim relief sought for in the writ petition is to restrain encashment of the Bank Guarantee. If it is granted, it will amount to an order in anticipation that the adjudicat....