2021 (5) TMI 996 - HC - GST

Recovery of amount without of issuance of SCN - Section 74 of the CGST Act, 2017 - HELD THAT - 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. List this case again in fourth week of July, 2021.

Summary

The High Court of Rajasthan ordered the release of goods seized under Section 74 of the CGST Act, 2017, upon submission of a surety bond equivalent to the value of the goods. The petitioner was not required to provide a bank guarantee. The case is listed for further hearing in the fourth week of July 2021.