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2019 (12) TMI 1003 - HC - GSTConfiscation of conveyance alongwith the goods - the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance - section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner is ready and willing to deposit the amount determined in lieu of confiscation of conveyance in the notice issued in Form GST MOV-10 issued under section 130 of the CGST Act, the respondents are directed to forthwith release the conveyance in question upon the petitioner depositing such amount with them. The amount so deposited by the petitioner shall be treated as a deposit, subject to the final outcome of the proceedings under section 130 of the CGST Act. The respondent authorities shall afford the petitioner a reasonable opportunity of hearing and thereafter, pass an order under section 130 of the CGST Act. Petition disposed off.
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