2025 (11) TMI 1940

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....appearing for the petitioners. 2. Exemption Applications are allowed. 3. Subject to deposit of Rs.5,98,000/- with the Registry of this Court in each matter, issue notice to the respondents. 4. Dasti service, in addition, is permitted. 5. The learned counsel appearing for the petitioners submitted that within a week from today, the petitioners will deposit the amount of Rs.5,98,000/- in each matter with the Registry of this Court. 6. No sooner the amount is deposited by the petitioners, then the matter shall be notified for further hearing. 7. Since a statement has been made and the petitioners have agreed to deposit the amount, referred to above, within a period of one week, the departme....

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....r copy of the order and the vehicle in question shall be released within seven days from the date on which the appellants remit a sum of Rs.50,000/- (Rupees Fifty Thousand) and furnishes a bond of the remaining amount for the satisfaction of the respondents authority." 2. Heard Mr. Dhananjai Shekhawat, the learned counsel appearing for the petitioners and Mr. V.C. Bharathi, the learned counsel appearing for the respondents. 3. The entire consignment of dry areca nuts came to be seized by the officials of the GST Department while they were being transported in the trucks bearing Registration No.UP14HT 7566 & AP 39UN 9869 respectively. 4. The trucks were intercepted on 16-5-2025 and 17-5-2025 respectively. Since the....

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....release of the goods has to be in accordance with Rule 140 of the CGST Rules, 2017 (for short "the Rules, 2017"). Rule 140 of the Rules, 2017, reads thus:- "140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in Form GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the "applicable tax" shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the G....

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....d the Rules, respectively. 14. Prima facie, we are not in agreement with such stance of the petitioner because the notice under Section 129(3) of the Act, 2017 in Form GST MOV-07 along with the Order dated 2.6.2025 in Form GST MOV-09 demanding Tax and Penalty makes the contravention as alleged more than clear. 15. Today the learned counsel appearing for the petitioner wants that the goods be released, as the petitioner has deposited the amount of Rs.5,98,800/- and that the department should ask for a simple bond for the balance amount. 16. We want to know four things from the petitioner: (1) How did the partnership firm procure the consignment of areca nuts? (2) From where did they procure it? (3) For whom did they procure it? and ....