Petitioner has approached this Court being aggrieved by Ext.P12 order issued under Section 130 of the CGST/SGST Acts and Ext.P15 appellate order confirming Ext.P12 order. The grievance of the petitioner is that in the absence of the Appellate Tribunal, the petitioner is unable to avail the remedy of appeal to the Appellate Tribunal under Section 112 of the CGST/SGST Acts.
2. The learned counsel for the petitioner states that the goods of the petitioner, which are now in custody of the respondent department, may be directed to be released to the petitioner provisionally. It is submitted that the petitioner will provide sufficient guarantee to ensure that the revenue of the state is not affected in any manner by any interim direction to release the goods belonging to the petitioner.
3. The learned Government Pleader vehemently opposes the grant of interim relief sought for by the petitioner. It is submitted that the scheme surrounding the provisions of Section 130 of the CGST/SGST Acts is pointed out to show that a proceeding under Section 130 postulates that there was clear attempt to evade payment of tax and that a reading of the orders passed by the adjudicating authority (Ext.P12) and the order of the Appellate Authority (Ext.P15) will show that the proceedings were legal and proper. It is submitted that the petitioner is not entitled to any interim relief on production of bank guarantee as the same is not within the scheme of Section 130 of the CGST/SGST Acts.
4. Having heard the learned counsel for the petitioner and the learned counsel appearing for the respondents and on perusal of Ext.P12 order of the original authority as well as Ext.P15 order of the Appellate Authority, I am of the view that since Ext.P12 order permits the petitioner to have the goods released on payment of a total sum of Rs.75,20,478/-, and considering the fact that the goods in question are stated to be gold ornaments, the goods in question can be directed to be released to the petitioner on the petitioner remitting a sum of Rs.75,20,478/- (Rupees Seventy five lakhs twenty thousand four hundred and seventy eight only) before the 1st respondent. The payment shall be treated as provisional and shall always be subject to any relief that the petitioner may obtain from the Appellate Tribunal as and when it is constituted. I make it clear that once the Appellate Tribunal is constituted, it will be open to the petitioner to agitate the matter before the Appellate Tribunal.
The writ petition is disposed of as above.