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2019 (7) TMI 238 - HC - GSTSeizure of vehicle alongwith the goods - detention on the ground that the goods are undervalued - interpretation of Sections 129 and 130 of the GST Act - HELD THAT:- There are many larger issues involved in this petition, more particularly, with regard to the interpretation of Sections 129 and 130 of the GST Act. Many petitions have been admitted and are pending for consideration in this regard. We propose to pass an order directing the respondent authorities to release the goods on the writ-applicant depositing the amount of ₹ 6,07,600 i.e. ₹ 3,03,800 towards the tax and ₹ 3,03,800 towards the penalty - The vehicle as well as the goods, i.e. betel nuts, detained/seized under purported exercise of powers under Sections 129 and 130 of the GST Act shall be released immediately upon the writ-applicant depositing the amount with the concerned department. Post this matter for further hearing on 24th July 2019.
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