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2021 (12) TMI 323 - HC - GSTSpot of starvation on account of seizure of goods - Betel Nuts - Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017- HELD THAT:- Respondent Nos. 1, 2 & 3 are represented through State and claim that so far as under the G.S.T. Act 2017 concerned are required to get the goods released unless and until that is done. There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 whereby FORM GST MOV-08 represented before the authorities concerned among other compliance and to get the goods seized release. It is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner and with the interest of the goods he may file as per G.S.T. and there are provision that goods may be released by paying tax which is due against him otherwise to show that he is threatened by some any person would not come through rescue of his legal rights and no consideration is observed in that regard however the petitioner to approach the authority concerned in particular respondent no. 3 through any such application is required to be moved under the Clause (C) of Sub-section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 that same shall be considered and decided in accordance with law. Petition disposed off.
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