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2022 (8) TMI 977 - MADRAS HIGH COURTDetention of goods alongwith the vehicle - detention of goods on the ground that same was not covered by valid documents - Section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The provisions of Section 129 of the Central Goods and Services Tax Act, 2017 dealing with detention, seizure and release of goods and conveyances in transit, permit the release of the goods upon payment of penalty, equal to 200 percent. The petitioner, on instructions, submits that the petitioner is willing to furnish a bank guarantee, in terms of the provisions of Section 129(1)(a) of the Act and the learned Government Advocate, on instructions, would submit that nothing stands in the way of the respondent accepting the bank guarantee - the petitioner is granted liberty to furnish bank guarantee in terms of Section 129(1)(a) of the Act, upon furnishing of which impugned order dated 28.06.2022, will stand quashed. Petition disposed off.
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