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2019 (12) TMI 325 - HC - GSTDetention of vehicle alongwith goods - Section 129 of the Central Goods and Service Tax Act - HELD THAT:- On a perusal of the detention order, it is seen that the detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor - the detention of the vehicle and the goods cannot be said to be unjustified. It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined, then the 1 st respondent shall release the goods and vehicle to the petitioner - petition disposed off.
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