2024 (1) TMI 1352 - HC - GST

Seeking consideration of the representation to release the vehicle - Revenue submits that the petitioner may seek release of the seized vehicle either by making payment in terms of Section 129(1)(b) of the CGST Act or by furnishing security in terms of clause (c) of sub-section (1) of Section 129 - HELD THAT - The petition is disposed of by leaving it open to the petitioner to seek release in terms of Section 129(1).

Summary

The High Court of Madras disposed of W.P.No.32827 of 2023 as infructuous due to a revised order dated 09.11.2023, allowing the petitioner to pursue appellate remedy. W.P.No.33930 of 2023 was disposed of, allowing the petitioner to seek release of the seized vehicle under Section 129(1) of the CGST Act. No costs were awarded, and related W.M.P.Nos.32452 and 32451 of 2023 were closed.