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2020 (7) TMI 609 - HC - GSTRelease of detained goods along with vehicle - Section 129 and Section 130 of the GST Act - HELD THAT:- If the writ applicants are ready and willing to deposit the amount as stipulated above then we may consider releasing the goods as well as the conveyance with a further liberty to prefer appeal under Section 107 of the CGST Act, 2017, against the final order of confiscation having regard to the fact that the impugned order of confiscation was served upon the writ applicants in the month of March, 2020. As the writ applicants are ready and willing to deposit the amount towards their liability, following order is passed:- (i) The writ applicants shall deposit 50% of ₹ 36 Lac with the respondent No.3 and the balance amount of ₹ 18 Lac shall be paid by way of a Bank Guarantee of any nationalized bank. This shall be done within a period of two weeks from today. (ii) If the amount of ₹ 36 Lac as referred to above is paid to the respondent No.3 then the conveyance as well as the goods shall be immediately released in favour of the writ applicants. (iii) It shall be open for the writ applicants to prefer an appropriate appeal before the appellate authority under Section 107 of the Act, if they intend to question the legality and validity of the order of confiscation passed in Form MOV-11. If any such appeal is preferred, the appellate authority shall hear the same in accordance with law. (iv) We clarify that we have not expressed any opinion on the merits of the case. We have passed this order keeping in mind that the goods are of perishable nature and are lying with the respondent No.3 since the month of September, 2019. Application disposed off.
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