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2019 (12) TMI 1215 - HC - GSTRelease of confiscated conveyance - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This matter was earlier heard on 23.12.2019. Subsequently, the applicant herein had furnished the details of the person at whose instance the goods were loaded in the applicant’s conveyance at Morbi. By the notice dated 13.7.2019 issued in Form GST MOV-10 under section 130 of the Central Goods and Services Tax Act, 2017, the respondents have proposed fine of ₹ 60,795/- in lieu of confiscation of conveyance - Since the applicant seeks only release of the conveyance, at this stage, the court deems it fit to allow the application and modify the earlier order dated 27.9.2019 whereby the court had ordered that upon the petitioner depositing a sum of ₹ 4,00,000/- with the concerned authority, which shall be under protest, the respondents shall release the truck in question. The order is modified by directing the respondents to release Truck belonging to the applicant petitioner upon the petitioner depositing a sum of ₹ 60,795/- proposed to be levied by way of fine in lieu of confiscation of conveyance in the notice issued by the respondents under section 130 of the CGST Act - application allowed.
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