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2023 (7) TMI 93 - CALCUTTA HIGH COURTLevy of penalty - transportation of the vehicle in contravention of Section 129 of GST Act - HELD THAT:- This Court is of the view that the vehicle, which was carrying the excavator and the excavator could not be kept under detention as it will deteriorate the value of both the vehicles and it will be counter productive as the appellant will not be able to repair and use the vehicle. Consequently, he will be declared as a defaulter in payment of the monthly instalments to the bank and the net result would be even assuming that the order of penalty is to be upheld, it will continue to remain as a paper work. The release of the vehicle shall be done within three days from the date on which the appeal is filed before the appellate authority and the pre-deposit is made and the requisite challan is produced before the detaining authority. Appeal disposed off.
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