2021 (10) TMI 199

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....d of litigation, the petitioner filed S.B. Civil Writ Petition No.1342/2021 wherein on 17.05.2021, following order was passed:- "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 ....

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.... the order dated 09.03.2021. 3. Learned counsel 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 ca....

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....ion, the respondents proceeded and passed an 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 ie. 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 22.01.202....

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....en for depositing the amount of demand of 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 vehicles in terms of Rule 140(1). 9. Hence, while disposing of this writ petition leaving it for the petitioner to challenge the order dated 0....