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We direct the writ-applicant to deposit an amount of Rs.50,40,972/towards the tax with the respondent no.2 and the balance amount of Rs.50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank.

Goods in Transit — The goods are in the nature of electrical goods and a notice under Section 129(3) of the Act i.e. GST MOV-07 came to be issued calling upon the writ-applicant to appear before the authority concerned on 31st December 2019. During pending of the writ petition, the petitioner received the order in GST MOV-09 of total liability towards the tax and penalty plus interest as fixed comes to around Rs.1,00,81,944. The writ-applicant was directed to deposit an amount of Rs.50,40,972/towards the tax and the balance amount of Rs.50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank. On deposit of the requisite amount and the bank guarantee, the authority concerned shall release the goods and the vehicles forthwith. — Abb India Limited Vs. Union of India [2020] 20 TAXLOK.COM 023 (Gujarat)