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2019 (10) TMI 205 - GUJARAT HIGH COURTValidity of detention order - release of detained goods alongwith conveyance - section 130 of the CGST Act - HELD THAT:- Having regard to the fact that the proceedings under section 130 of the CGST Act are still pending before the second respondent, this court is of the view that interest of justice would be served if the second respondent is directed to forthwith release the goods as well as the conveyance upon the petitioner paying the tax and penalty amounting to ₹ 51,084/- under protest which shall be subject to the final outcome of the proceedings under section 130 of the CGST Act without prejudice to the right of the petitioner to challenge the same in case the same is adverse to the petitioner. The petitioner shall deposit with the second respondent an amount of ₹ 51,084/- as computed by the said respondent in the impugned notice dated 15.9.2019 issued under section 130 of the CGST Act. Upon the petitioner depositing such amount, the second respondent shall forthwith release the conveyance together with the goods of the petitioner - petition allowed in part.
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