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2020 (9) TMI 214 - HC - GSTSeizure/detention of goods/materials - seizure on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura and were intercepted in the Churaibari Check Post - Section 129(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Learned Advocate General has generously agreed and submitted that the court may pass the similar order directing the petitioner to deposit 25% of the tax and penalty along with the bond pledging payment and securing the rest of the demand, subject to the outcome of the appeal. The respondents are directed to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner, as demanded under Annexure-9 collectively and also on securing the total demand by a bond whereby the petitioner shall pledge for payment of for the rest of the demand subject to the outcome of the appeal - On deposit of 25% of the tax and penalty as aforementioned, and the bond the authority which detained those goods/materials shall release them within three days from the deposit of the said amount and the bond. Time Limitation - HELD THAT:- If the appeal is filed within 15 days from today, the period of limitation shall stand extended till the expiry of that period of 15 days. Petition disposed off.
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