B. QUICK Vs. COMMISSIONER

JUDGEMENT

(1.) This I.A. has been filed for release of the vehicle bearing No. NL 01 AB 7075 detained by the authorities, in favour of the petitioner.

(2.) In compliance to the order of this Court dtd. 24/7/2023, Mr. R.P. Kar, learned Senior Advocate appearing along with Mr. A.K. Dash, learned counsel for the petitioner contended that the petitioner is ready and willing to take back the aforesaid vehicle by furnishing the entire penalty amount, i.e. Rs.8,05,314.00 in shape of Bank Guarantee in view of Sec. 130 of the CGST Act, without prejudice to the rights and contentions made by the petitioner in the writ petition.

(3.) Mr. A. Kedia, learned Standing Counsel appearing for CGST raised no objection to such contention made by learned counsel for the petitioner.