2020 (7) TMI 609

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....scation order dated 05.11.19 (Annexure E to the writ petition); (b) Mandamus directing the respondent No.3 to forthwith release the goods and vehicle without demanding any security; (c) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the learned Respondent Authorities to forthwith release goods with vehicle No. MH49 AT 7882 detained/seized in purported exercise of powers under Section 129 and Section 130 of the GST Acts and stay the auctioning of goods and vehicle; (d) Certiorari quashing the letter dated 09.03.20 issued by the respondent No.3 (Annexed at Annexure - I). (e) Certiorari quashing the public notice dated 29.06.20 issued for auctioning of goods and vehicle (Annexe....

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....d under Section 129(1) of the Central Goods and Service Tax Act, 2017 (for short, 'the CGST Act, 2017'). 4. Thereafter, an order of confiscation in form MOV-11 came to be passed. 5. After the final order of confiscation of the goods and the conveyance was passed, few more developments took place. The authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine. In this regard a public advertisement came to be issued inviting bids from interested parties by determining the off-set price at Rs. 46 Lac. 6. It appears that till this point of time the writ applicants did nothing. All of a sudden they woke up and are here before this Court with the present ....

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....deposit 50% of the amount by way of cheque or demand draft and the balance 50% by way of Bank Guarantee of any Nationalized bank. We made ourselves very clear that if the writ applicants are ready and willing to deposit the amount as stipulated above then we may consider releasing the goods as well as the conveyance with a further liberty to prefer appeal under Section 107 of the CGST Act, 2017, against the final order of confiscation having regard to the fact that the impugned order of confiscation was served upon the writ applicants in the month of March, 2020. 10. The learned counsel appearing for the writ applicants after taking appropriate instructions from his clients makes a statement that Rs. 18 Lac shall be deposited with the resp....