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2019 (3) TMI 1765 - HC - GSTRelease of two Mobile Concrete Mixing Units having Chassis - Section 129 (1) of CGST Act 2017 - HELD THAT - The goods detained as above shall be released on furnishing bank guarantee. The petitioner shall file an appeal within a period of one month. If the petitioner fails to file an appeal within one month respondents are at liberty to revoke the bank guarantee.
The petitioner sought release of two Mobile Concrete Mixing Units under Section 129(1) of CGST Act, 2017. The High Court directed the goods to be released upon furnishing a bank guarantee. The petitioner must file an appeal within one month, or the bank guarantee may be revoked.
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