The petitioner is a registered dealer under the Goods Service Tax (GST) Act. The petitioner approached this Court challenging the detention notices produced as Exts.P3, P3A, P3B and P3C. Pending the writ petition, an order has been passed imposing penalty under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017. The petitioner’s argument is that imposition of penalty under both the Sections cannot sustain together. Anyhow, as of now the petitioner has suffered an adverse order.
2. Learned Government Pleader made available before this Court the details of the order and the calculation of penalty under Sections 129(1)(a) and 129(1)(b) of the CGST Act, 2017.
3. The petitioner submits that the petitioner is intending to file an appeal.
In such circumstances, I am of the view that the goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the CGST Act, 2017. The petitioner shall file an appeal within a period of one month. The appeal shall be disposed of within a further period of three months. The bank guarantee shall not be invoked pending appeal. It is made clear that the invocation of bank guarantee would depend upon the outcome of the appeal.
This writ petition is disposed of as above.