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2021 (9) TMI 1305 - HC - GSTValidity of Confiscation proceedings - entitlement for option to pay in lieu of confiscation - Section 130 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The 1st respondent is bound to abide by the mandate of the Statute. The Statute provides an opportunity for the owner of every goods, to pay in lieu of confiscation the amounts as contemplated under the Statute. Since the Statute is clear in its terms, there is no reason to doubt that the 1st respondent shall not abide by the terms of the Statute. Accordingly, if the petitioner offers to pay the amount as contemplated under Section 130(2) of the Act, it is needless to mention the 1st respondent shall release the goods in favour of the petitioner, on such payment being made. Post on 16.09.2021.
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