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2021 (1) TMI 929 - HC - GSTMaintainability of application - alternative remedy of preferring a statutory appeal - Provisional Release of detained goods alongwith Truck - Section 129 and 130 of the GST Act - HELD THAT:- As we are relegating the writapplicants to avail an alternative remedy of preferring a statutory appeal against the final order of confiscation, the request for provisional release of the goods and the vehicle pending final disposal of the appeal also should made before the appellate authority. In this regard, we may say that the writapplicants may prefer an application under Section66(6) of the Act for the provisional release of the goods and the vehicle. If any such application is filed, then the appellate authority shall take it out for hearing and may consider releasing the goods and the vehicle on the writapplicants depositing the amount towards the penalty and fine in lieu of the confiscation. We may clarify that according to Mr. Parikh, the amount of towards the tax has already been deposited. If the writ applicants agreed to deposit the entire amount, then in such circumstances, the appellate authority shall provisionally release the goods and the vehicle pending the final disposal of the appeal. This writ application stands disposed of.
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