2021 (7) TMI 1147

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....Decisions)<br>Dated:- 10-6-2021<br>I. A. (Civil)/977/2021 in WP(C) 1003/2021 - -<br>GST<br>HONOURABLE MR. JUSTICE N. KOTISWAR SINGH Advocate for : MS. M.L. Gope Advocate for : SC GST appearing for THE UNION OF INDIA AND 3 ORS. ORDER The Court proceedings have been conducted through video-conference. 2. Heard Ms. N. Hawelia, learned counsel for the applicants. Also heard Mr. S.C. Key....

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.... Standing Counsel, GST, submits that the imposition of the requirement of payment of penalty by way of bond with security is in view of the specific provisions of Section 67(6) of the Central Goods and Service Tax Act, 2017 (GST Act), which provides, inter alia, that the goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a se....

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....the goods but also the penalty as may be payable as per the authorities are liable to be paid for which the owner of the goods may have to execute a bond with security thereof and, as such, in the present case, directing the applicants to execute bond and furnishing Bank Guarantee of the amount mentioned in the said communication cannot be said to be beyond the purview of law. In fact, it is withi....