2022 (4) TMI 978

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.... Additional Government Pleader ORDER This Writ Petition has been filed seeking for issuance of a Writ of Mandamus directing the first respondent herein to accept the bank guarantee equivalent to the disputed penalty amount of Rs. 25,86,662/- in accordance with the provisions of Section 129(1)(c) of the CGST Act, 2017 and provisionally release the goods along with the conveyance bearing TN 07 AV ....

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....03.2022 along with the Penalty Notice under Section 129(3) of the CGST Act, 2017 and TNGST Act, 2017 by the first respondent. Challenging the order of detention by the first respondent, the petitioner filed Writ Petitions in W.P.Nos.7378 and 7384 of 2022 dated 29.03.2022 and the same was disposed of by this Court with a direction to the petitioner herein to raise all the points on merits before th....

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....r appeal under Section 107 of the CGST Act, 2017 against the order dated 07.04.2022, however, till date no order has been passed on representation of the petitioner. Aggrieved by the same, this Writ Petition is filed. 4. The learned counsel for the petitioner submitted that, it would suffice if this Court issues direction to the first respondent to accept the bank guarantee equivalent to the disp....