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2019 (10) TMI 34 - HC - GSTRelease of detained goods - section 129(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It appears that one of the grounds mentioned in the order was that the driver or the authorized person was not present, even though the driver had signed the statement at the time of detention. The petitioner orally requested the respondent authorities to release the goods since they were accompanied by eway bill and tax invoice, however, the respondent authorities did not accede to such request. Since the respondent No.2 is refusing to release the goods without payment of tax, penalty as well as redemption fine equal to the value of goods, as mentioned in the impugned notice, the petitioner has approached this court seeking release of the goods in question. Since the present petition is filed only to release the goods being packing materials/aluminum foils, in the light of the averments made in the affidavit-in-reply filed on behalf of the respondents, wherein they do not object to the release of the goods in question, the petition deserves to be allowed. Petition allowed.
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