Home Case Index All Cases GST GST + HC GST - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1448 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Levy of penalty u/s 129(1)(b) of the Rajasthan State Goods and Services Tax Act, 2017 - respondents submitted that the writ petition is not an appropriate remedy, for which, the petitioner has approached this Court - HELD THAT:- This Court has considered the provisions, which are contained in Rule 140 of the Central Goods and Services Tax Rules, 2017 where power has been given to release the seized goods on provisional basis upon execution of a bond for the value of the goods on furnishing of a security in the form of a bank guarantee equivalent to the amount of tax, interest and penalty payable. This Court finds that the petitioners have adequate remedy of challenging the order, which is passed by the Authority and as such, the Appellate Authority will decide as whether the adjudicating authority has passed the order in rightful manner or not. This Court is not making any comment on merits of the case and as such, it is solely on the Appellate Authority to decide the validity of the order passed by the respondents - This Court deems it proper to permit the petitioners to furnish the bank guarantee to the respondents and on furnishing such bank guarantee, the respondents may release the goods and vehicle in question. It is also made clear that bank guarantee, which will be furnished by the petitioners, will not be encashed by the respondents, till decision by the Appellate Authority. Petition disposed off.
|