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M/S Raman Metal Works vs. Union Of INDIA And Ors.

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CWP/20639/2022HC Punjab and HaryanaGSTCNR PHHC01099955202201 March 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages

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Cause title — parties, addresses and appearances
267 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20639-2022 Date of decision:- 01.03.2023 M/s. Raman Metal Works .... Petitioner Vs. Union of India and others ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Sandeep Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel for the respondents. *** Ritu Bahri , J. (Oral) The petitioner is seeking direction to the respondents to provisionally release the machinery/goods seized by them during the search conducted on 25.06.2021 in terms of the provisions of Section 67(6) of the Central GST/Haryana GST Act, 2017 read with Rule 140 of the Central GST/Haryana GST Rules, 2017. Learned counsel for the petitioner submits that as per the show cause notice dated 11.04.2022 (Annexure P-12), the goods seized were valued of Rs.37,25,450/-. The petitioner has given his reply dated 09.05.2022 (Annexure P-13) to the said show cause notice. The petitioner is ready to give surety bonds with respects to the value of goods seized i.e. Rs.37,25,450/-and bank guarantee for the penalty and tax amount on the DIVYANSHI 2023.03.02 14:09 I attest to the accuracy and

authenticity of this document/order

CWP-20639-2022 -2- said amount as per calculation made by the department. Keepig in view the above fact, this petition is being disposed of by giving direction to respondent No. 3 to accept surety bonds of the value of Rs.37,25,450/- and bank guarantee of the tax and penalty on the said amount as per the calculation made by the department and, thereafter release the goods provisionally. This exercise will be completed within a period of seven days from the date of receipt of certified copy of this order. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 01.03.2023

Divyanshi Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DIVYANSHI 2023.03.02 14:09 I attest to the accuracy and authenticity of this document/order

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.