Ms. Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents.

2. The petitioner has approached this Court for the second round. Earlier, the petitioner had filed W.P.Nos.25340 & 25341 of 2021. The said writ petitions were filed for a certiorarified mandamus, to quash Form GST MOV-7 dated 20.11.2021. By an order dated 26.11.2021, the writ petitions were disposed by giving liberty to the petitioner to file additional representations and reply to the Show Cause Notices immediately.

3. The exercise undertaking by the respondent pursuant to the aforesaid order has now resulted in order dated 17.12.2021. As per the impugned order, the petitioner has been directed to pay a sum of ₹ 7,52,087/- towards CGST and SGST and an equal amount of penalty under the respective enactments.

4. The learned counsel for the petitioner submits that the seized oxygen cylinders are still in lying and are urgently required on account of the threat of Omicron (variant of Covid-19) and therefore submits that the petitioner may be allowed to take delivery of the seized oxygen cylinders to be sent to Karnataka. The learned counsel further submits that the petitioner is willing to furnish appropriate security under Section 67(6) read with Rule 140 of the respective enactments.

5. The learned Government Advocate for the respondents submits that she would require time to get further instructions.

6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondents. The petitioner has an alternate remedy as far as the levy of tax and penalty are concerned, by filing appropriate appeal under Section 107 of the respective enactments.

7. As far as the provisional release is concerned, the statute itself allows the authorities to release the goods subject to furnishing the Bank Guarantee or payment of tax.

8. Considering the fact that the oxygen cylinders may be required urgently in view of threat by the out break of Omicron (variant of Covid-19), this Court is inclined to allow provisional release of the imported goods for being sent to Karnataka subject to the petitioner depositing a sum of ₹ 7,52,087/- towards CGST and SGST to the credit of the Government and furnishing Bank Guarantee for the equal amount of penalty imposed under the respective enactments.

9. The amount paid by the petitioner shall be treated as a pre-deposit and will be subject to appropriation at the time of final outcome of the appeal to be filed by the petitioner.

10. This Writ Petition stands disposed of with the above observations. No costs.