The special appeal is preferred against the judgment and Order, dt. 1-10-2018 passed by the learned Single Bench vide which the writ petition against the Order, dt. 25-9-2018passed by the adjudicating authority imposing tax liablity and interest upon the petitioner in pursuance to the proceedings under section 129(3) of the Rajasthan/Central Goods and Services Tax Act, 2017 was dismissed with liberty to the petitioner to avail the remedy of appeal under the Act of 2017.
2. We are not inclined to interfere in the said order. The special appeal is accordingly dismissed. However, there is merit in the argument of the learned Counsel for the appellant that since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith.
3. Accordingly, the respondent No. 3 is directed to release the same on furnishing a bank guarantee equivalent to the amount payable under Clause (l)(a) or (b) of section 129 of the Central Goods and Services Tax Act, 2017.