2024 (5) TMI 1216

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....KUMAR For the Petitioner : Mr. Sumeet Gadodia, Advocate Ms. Amrita Sinha, Advocate Mr. Rohit Ranjan Singh, Advocate Ms. Madhavi Nikunj Horo, Advocate For the Resp. nos.2 & 3 : Mr. Amit Kumar, Advocate Mr. Ashish Kumar Shekhar ORDER This Civil Review Petition has been filed primarily for a permission for release of the confiscated goods. 2. To recapitulate, this Court gave an option to the pet....

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.... GST Act. 4. Under Section 107 of the GST, the assessee is liable to make pre-deposit of 10% of the total value. This position was not considered while granting the interim order. Therefore, on deposit of Rs.2,71,000/- in addition to the penalty and fine amounts, the confiscated goods shall be released on the following conditions:- (i) The proprietor of the petitioner-Firm shall furnish a photo....