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Since the power conferred by virtue of Section 129 to impose penalty for technical violation itself is under challenge in the writ petition, it was only just and proper in the interest of justice that the Single Judge ought to have restrained the respondents from encashing the Bank Guarantee, till the writ petition is disposed of.

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Release of seized goods — The appellant challenged validity of Sec. 129 of the CGST Act, to the extent it provides imposition of tax and penalty in the manner as set out therein. Inter alia, the appellant challenged proceedings initiated under Section 129 (1) of the CGST Act based on interception of goods transported. The appellant sought interim relief not to encash the Bank Guarantee furnished at the time of release of the intercepted goods. If the interim relief sought is granted, it will amount to an order in anticipation that the adjudication will culminate in imposition of penalty. No illegality is found in the judgment of the learned Single Judge. — Ve Commercial Vehcles Ltd. Vs. Union of India, State of Kerala, Commissioner of Commercial Taxes, Tax Thiruvananthapuram State Tax Officer (Intelligence) , Assistant State Tax Officer [2019] 15 TAXLOK.COM 019 (Kerala)