JUDGMENT

The matter comes up on an application filed by the respondents No.1, 3, 4 & 5 under Article 226(3) of the Constitution of India seeking vacation of the interim order dated 21/5/2021.

By order dated 21/5/2021, a coordinate bench of this Court passed the following order:

"Learned counsel for the petitioner submits that a sum of Rs.50 lac has been recovered under duress from the petitioner without even issuing show cause notice treating it as under Section 74 of the CGST Act, 2017. Learned counsel submits that the goods which have been seized are all duly accounted for and the same could not have been seized. The entire seizure is illegal.

Learned counsel submits that he is ready to submit surety bond instead of asking for a Bank guarantee.

Issue notice of the writ petition as well as stay application, returnable within eight weeks.

In the meanwhile, the goods lying with the respondent/s shall be released subject to submitting a surety bond of the equivalent amount of the value of the goods by the petitioner. The petitioner shall not be insisted for submitting the Bank guarantee."

It is submitted by learned counsel for the respondents that the directions of the Court that the petiti