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2022 (3) TMI 681 - GUJARAT HIGH COURTDetention and confiscation of goods and conveyance - seeking provisional release of goods alongwith the conveyance - Section 67(6) of the GST Acts - HELD THAT:- In the case on hand, the writ-applicant dispatched goods from Thane to be received by three individual parties within the State of Gujarat. The goods are in the nature of Brass Scrap. While the goods were in transit, the conveyance was seized and detained. The matter as on date is at the stage of GST MOV-10. The inquiry is in progress - the writ- applicant would submit that his client is ready and willing to deposit an amount of ₹ 17,66,620/- towards tax and penalty and upon deposit of the same, this Court may order the release of the goods and conveyance. This writ-application is disposed off with a direction to the respondent no.2 to release the goods and the conveyance on the condition that the writ-applicant shall deposit the amount of ₹ 17,66,620/-. Once such amount is deposited, the respondent no.2 shall release the goods and the conveyance forthwith. Even otherwise the merits of the case, is not gone into. Application disposed off.
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