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2018 (6) TMI 108 - HC - GSTAlternative remedy of appeal - Penalty in excess of 50% of value of goods - section 129 (1) (b) of UPGST Act - Release of seized goods on furnishing of security for applicable tax and additional penalty - Held that:- Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules - the instant writ petition is disposed of with the direction that in case, the petitioner files an appeal against the order dated 30.11.2017 within the next one week from today, the same shall be heard and decided in accordance with law by the appellate authority within a period of one month therefrom. The vehicle being Truck bearing Registration No.U.P. 21 BN 5211 on which the goods were found loaded may be released forthwith without demanding any security from the petitioner - petition disposed off.
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