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2019 (3) TMI 67 - HC - GSTSeizure of goods alongwith vehicle - irregularities in the documents accompanying the goods - Held that:- In the present case, it is the owner who has come forward for release of the goods and the vehicle and therefore in the light of the interim direction of this court, security or indemnity bond equal to the amount of the purposed tax and penalty alone could have been demanded by the Assistant Commissioner (Commercial Tax), instead he has unnecessarily asked for security/indemnity bond of heavy amount of ₹ 10,75,770/- - The aforesaid demand can not be sustained in law in the facts and circumstances of the case and the provisions of Section 129 (1) of the Act. The impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide order dated 4.10.2018 of the value of tax and penalty ie. ₹ 59,120/- each from the petitioner and to release the goods and the vehicle forthwith accordingly - petition allowed.
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