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2019 (8) TMI 175 - HC - GSTRelease of seized goods - E-way bill not provided - Sections 129 and 130 of the Act, 2017 - HELD THAT:- It appears that the respondent no.2 straightaway proceeded to issue notice for confiscation under Section 130 of the GST Act, 2007. We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act. However, during the pendency of this writ-application, the writ applicant is entitled to an interim order. The writ-applicant has deposited an amount of ₹ 2,33,154/- towards the tax liability and penalty - the respondent no.2 is directed to forthwith release the vehicle as well as the goods.
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