2021 (10) TMI 188

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....s) : Mr. R.B. Mathur For the Respondent(s) : Mr. Sheetanshu Sharma ORDER 1. Learned counsel for the petitioner has relied on the judgment passed by this Court in Sakeel Father/o Shri Wali Mohammad Vs. State Tax Officer: SBCWP No.13485/2018, decided by this Court on 04.07.2018 and submits that this Court has after taking into consideration the provisions of Section 129 of the Central Goods....

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....l submits that while there is a provision of filing of an appeal against the order of confiscation so far as the vehicles and goods are concerned, they may be provisionally released in terms of Rule 140(1) of the CGST Rules. 4. Per contra, learned counsel appearing for the respondents submits that the writ petition was preferred against the show cause notice under Section 129(3), however, there....

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....order of demand of Tax and penalty on 08.02.2021. In the said order, 14 days time was given to deposit the amount from the date of detention and as 14 days had lapsed on the next date i.e. 09.02.2021, notice of confiscation of goods was initiated and final confiscation of order has been passed on 09.03.2021. Admittedly, the goods were seized on 22.01.2021. Thus, on the date when the order of deman....

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....tax and penalty while issuing the order dated 08.02.2021, it would be in the fitness of the things and in the interest of justice that the petitioner be given a chance to avail the provisional release of goods and vehicle in terms of Rule 140(1). 9. Hence, while disposing of this writ petition leaving it for the petitioner to challenge the order dated 09.03.2021 and the other orders before the ....