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2019 (7) TMI 1384 - HC - GSTConfiscation of vehicle alongwith the sonography machine - Section 130 of the GST Act - HELD THAT:- As on date, the vehicle as well as the machine is in custody of the authorities. It appears that in the case on hand, proceedings came to be initiated straight-way under Section 130 of the GST Act. The confiscation proceedings are pending as on date. However, it is not in dispute that the writ applicant has deposited amount of ₹ 3,32,144/- towards tax and penalty. This Court is examining the larger issue as regards Section 129 and Section 130 of the GST Act. The batch of writ applications is to come up for final hearing on 7th August, 2019. Having regard to the fact that the goods involved in the case on hand is a sonography machine and the same is lying with the authorities past more than one month, we are of the view that the same should be released subject to the final outcome of this petition. We direct the respondent authorities to release the sonography machine at the earliest as the writ applicant has deposited the amount of ₹ 3,32,144/- towards tax as well as penalty.
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