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2020 (12) TMI 892 - HC - GSTProvisional release of detained goods - legality and validity of the very same action of issuing notice in Form GST MOV-10 under Section 130 of the Act on manifold grounds - Section 67(6) of GST Act - HELD THAT:- We should not interfere at this point of time with the adjudication undertaken pursuant to the notice in Form GST MOV-10. Ultimately, if final order of confiscation is passed under Section 130, it shall be open for the writ applicant to avail appropriate legal remedy available to him. However, we are of the view that the goods and the vehicle should not be allowed to remain under detention for an indefinite period of time. Mr. Sheth, the learned counsel appearing for the writ applicant submitted that his client would deposit an amount of ₹ 89,000/- towards the tax plus penalty plus interest, and upon deposit of such amount, the vehicle and the goods may be ordered to be released. The writ applicant is directed to deposit an amount of ₹ 89,000/- with the respondent No.2 and upon deposit of such amount, the respondent No.2 shall, at the earliest, release the vehicle and the goods.
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