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2021 (12) TMI 271 - HC - GSTSeizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag - section 130 of CGST Act - HELD THAT:- Prima facie, it appears that the petitioner is liable to pay SGST & CGST as the supply is within the State from Sembudoss Street, Chennai of the supplier to the petitioner at Thuvakudi in Trichy, though the bill has been sent to the petitioner's Head Office/Registered Office in Telungana. The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause as to why SGST and CGST directed to be deposited should be demanded and why penalty should not be imposed on the petitioner - Petition disposed off.
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