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2019 (9) TMI 1276 - HC - GSTSeizure of vehicle alongwith the goods - failure to generate E-way bill - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The court is of the opinion that the petitioner may respond to the notice issued under section 130 of the CGST Act and submit its response thereto. It appears that the petitioner has already given a reply dated 19.09.2019, Annexure 'F' to the petition. Nonetheless, if the petitioner is desirous to make any further submissions, he may appear before the second respondent on 04.10.2019. The petition is partly allowed with a direction to the second respondent to forthwith release the truck along with the goods contained therein as the petitioner has already paid the amount of tax and penalty, subject to the final outcome of the proceedings under section 130 of the CGST Act and under other relevant statutory provisions.
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