New Modern Industries Vs CTO(Enforcement)
Date: March 25, 2022
Subject Matter
Petitioner entitled for return of surety bond & bank guarantee furnished upon deposit of 25% of penalty (for appeal)
Summary
If the petitioner has obtained release of the vehicle against furnishing surety bond and bank guarantee [100% of the penalty] and there is an order as contemplated under section 129[3] of the CGST Act, the petitioner, if aggrieved, must avail permitt…
The petitioner, who is the owner of certain goods, has sought for the following reliefs: ‘For quashing the first respondent’s order dated 03.03.2022 [Annexure “F”] for physical verification/inspection of the conveyance, goods and documents issued in form GST MOV-2 for goods conveyance bearing No. KA 32A 2003; and For directions in the nature of Mandamus directing the first…