Page 210 - ELT_15th July 2020_Vol 373_Part 2

192 EXCISE LAW TIMES [ Vol. 373

Principal place of business does not exist of M/s. Maruti Trading Co.
and Hari Om Trading Company as per spot visit report received by Dy.
Commissioner (Enf.), Div.-9, and Dy. Commissioner (Enf.), Div.-10.
Dealer has filed pending returns after the interception of the vehicle.
Dealer received the goods from Kerala State and after receiving the
goods in Gujarat State, he issued the invoices for outward supplies of
Kerala State. There is no E-Way bill generation for outward supplies
made to Kerala State.
Dealer is getting inward supply from Kearla State, same is shown as
outward supply to Kerala State.
All the GSTIN are registered within last 4-5 months.”
7.1 Ms. Shah, the Learned Government Pleader, further submitted that
if the writ applicant is aggrieved in any manner with the action taken by the GST
authority, then there is a statutory remedy of appeal provided under Section 107
of the Act.
8. In such circumstances referred to above, Ms. Shah, prays that as
there is no merit in this writ application the same may be rejected.
9. Having heard the Learned Counsel appearing for the parties and
having gone through the materials on record, we are of the view that we should
not interfere at the stage of adjudication of the confiscation proceedings under
Section 130 of the Act. The adjudication proceedings shall proceed in accordance
with law. However, we are inclined to grant some relief to the writ applicant so
as to protect the goods getting damaged, but at the same time keeping in mind
the interest of the State also. We direct the writ applicant to deposit an amount of
Rs. 4,20,000/- towards tax and penalty with the authority concerned and also
furnish a bank guarantee to the tune of Rs. 22,00,000/- of any Nationalized bank.
We are asking the writ applicant to furnish the bank guarantee keeping in mind
the value of the goods. The value of the goods is approximately Rs. 44,00,000/-.
With a view to protect the interest of the writ applicant as well as the State, we
direct the writ applicant to furnish bank guarantee equivalent to 50% of the value
of the goods, which comes to Rs. 22,00,000/-.
10. On deposit of Rs. 4,20,000/- towards tax and penalty along with the
bank guarantee of Rs. 22,00,000/- of any Nationalized bank, the authority con-
cerned shall release the goods and the vehicle at the earliest. The deposit of bank
guarantee shall abide by the final outcome after adjudication.
11. We clarify that we have otherwise not expressed any opinion on the
merits of the case. The adjudication proceedings shall be completed on its own
merits.
12. With the above, this writ application stands disposed of.

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EXCISE LAW TIMES  15th July 2020  210