Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 541 - HC - GSTSeizure of goods alongwith the conveyance - intention on the part of the writ applicant to evade tax or not - HELD THAT:- Let Notice be issued to the respondents, returnable on 23rd February 2022. Mr. Sharma, the learned A.G.P. waives service of notice for and on behalf of the respondents. Since the writ applicant has already deposited an amount of ₹ 3,60,352/- towards tax and penalty, we order provisional release of the goods and conveyance pending the confiscation proceedings. The writ applicant shall file an undertaking on oath with the concerned authority that in the event if the goods and vehicle is confiscated by way of a final order that may be passed under Section 130 of the Act, then he shall pay the redemption fine with interest subject to his right to challenge such order by way of an appeal before the appellate authority under Section 107 of the Act. The two issues raised by the learned counsel appearing for the writ applicant on merits shall be considered on the returnable date.
|