2020 (7) TMI 22

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....he Respondent(s) : Mr. A. K. Bhowmik, Adv. Gen., Mr. K. Dey, Addl.GA. ORDER Heard Mr. B. N. Majumder, learned counsel appearing for the petitioner. Issue notice calling upon the respondents to show cause as to why a Rule should not be issued as prayed for; and/or any other such further order(s) shall not be passed as to this Court may deem fit and proper having regard to the circumstances....

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.... the petitioner, according to Mr. Majumder, leaned counsel, got the E-way bill amended by the competent authority and the same was produced to the said superintendent but he denied to take cognizance of the amended e-way bill and refused to release the goods that was being carried by the said vehicle. Having no other alternative, the petitioner had approached the Commissioner of Taxes, Govt of ....

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....antee equivalent to the amount of applicable tax, interest, and penalty payable. There is no provision to release seized goods on the basis of indemnity bond only. Mr. Majumder, learned counsel has submitted that the goods and the vehicle shall be released forthwith else it would create serious detriment to the petitioner. Mr. A. K. Bhowmik, learned Advocate General assisted by Mr. K. Dey, l....

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....ax (GST), Churaibari Enforcement Wing, the petitioner shall, within seven days, pay the entire amount to the competent authority without raising any further plea. The said indemnity bond be made in favour of the Superintendent of State Tax (GST) Churaibari Enforcement Wing. If the Superintendent of State Tax (GST) Churaibari Enforcement Wing is satisfied that the indemnity bond has been submitted ....