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2020 (2) TMI 1049 - HC - GSTRelease of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - case of respondent is that in absence of the payment, the vehicle could not be released - HELD THAT:- It is a case where a vehicle alongwith goods were seized when it was found carrying goods in violation of the Act of 2017. The petitioner alongwith owner of the goods was served with the notice before seizure of the goods. The petitioner is the owner of the vehicle but he failed to prove that he had no knowledge about the goods carried in the vehicle so as to discharge his burden as otherwise envisaged under the Act of 2017 - In absence of discharge of burden by the owner of the vehicle, an order for release of vehicle could not be passed - there are no illegality in the order. Liberty is given to the petitioner to again approach the authority with defence, as available to prove his innocence - Petition disposed off.
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