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2022 (2) TMI 52 - HC - GSTDetention of goods alongwith vehicle - detention of goods for indefinite time - few defects in the documents - HELD THAT:- The detention of the conveyance and the goods for an indefinite period of time is not going to serve any good purpose. As on date, there is no notice issued under Section 130 of the Act for the purpose of confiscation of the conveyance and the goods. It is, ultimately, for the Department to take the final call whether any case for confiscation has been made out or not. This Court should not come in the way of the Department in that regard. The writ applicant is directed to deposit the amount of ₹ 14,36,528/- with the respondent No.4, and upon deposit of such amount, the respondent No.4 shall, at the earliest, release the conveyance and the goods. We clarify that we have otherwise not expressed any opinion on the merits of the case - application disposed off.
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