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2019 (4) TMI 741 - HC - GSTConfiscation of Goods or Conveyance - Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 - neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order - principles of natural justice - Held that:- In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods - the respondents are directed to forthwith release the Truck along with the goods contained therein. Issue Notice to the respondents returnable on 12th April, 2019.
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