2026 (3) TMI 1427

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....br>WRIT PETITION NO. 4273 OF 2026 (T-RES) C/W WRIT PETITION NO. 4225 OF 2026 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner: (By Sri. Shreehari, Advocate). For the Respondents: (By Sri. K. Hemakumar, AGA For R1 To R5). ORAL ORDER In W.P. No. 4225/2026, the petitioner has sought for setting aside of the order at Annexure-K. The order at Annexure-K is....

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....olding the order passed under Section 129(1)(a). It is submitted that insofar as the order of the first appellate authority, levying 200% of tax as penalty, petitioner has satisfied the same. It is further submitted that insofar as the Order-in-Revision, appropriate proceedings has been taken by challenging the same in the present Writ Petition No. 4225/2026. 3. Learned counsel for the petition....

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....of the order of the first appellate authority, petitioner has satisfied the same, it would be appropriate to put the petitioner on terms regarding his request for release of goods and conveyance. 6. In light of petitioner having satisfied the demand in terms of the first appellate authority, the revenue is directed to release goods and conveyance. The petitioner is to furnish an indemnity bond ....

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....al Authority under Section 108(1) of the Act. The Revisional Authority by virtue of the order at Annexure-K had stayed the order of the appellate authority dated 28.01.2026. The first appellate authority had partly allowed the appeal of the petitioner filed challenging the invocation of Section 130. In terms of the said order of the appellate authority, the Order-in-Original came to be modified by....