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KHALID S/O SHRI YASIN KHAN vs. THE STATE OF RAJASTHAN AND OTHER
(Rajasthan High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
Pet. Counsel
R.b. Mathur
Res. Counsel
Sheetanshu Sharma

Petitioner / Applicant

KHALID S/O SHRI YASIN KHAN
Respondent THE STATE OF RAJASTHAN AND OTHER
Court Rajasthan High Court
State

Rajasthan

Date May 17, 2021
Order No.

S.B. Civil Writ Petition No. 1342/2021

Citation

2021(5) TAXREPLY 4724
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ORDER

1. Learned counsel for the petitioner has relied on the judgment passed by this Court in Sakeel Father/o Shri Wali Mohammad Vs. State Tax Officer: SBCWP No.13485/2018, decided by this Court on 04.07.2018 and submits that this Court has after taking into consideration the provisions of Section 129 of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST’) has observed that if goods have been seized proceedings under Section 130 of the Act can only be initiated after a fair opportunity is given to the concerned for depositing of Tax or penalty as assessed. Further, this Court after taking into consideration the provisions of Rule 140 of the CGST Rules 2017 has observed that the seized goods can be released on provisional basis after execution of bond for the value of goods and furnishing of security in form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable. 2. Learned counsel submits that without giving approp....

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