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2023 (12) TMI 826 - HC - GSTDetention of goods alongwith vehicle - petitioner is the owner of the goods - petitioner is willing and undertakes to pay the amount of security equivalent to the amount payable under Clause (a) of Section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The goods have already been released. The enhanced security shall be deposited within a period of one month from today. Thereafter, the authority shall take out appropriate proceedings for assessment of the tax liability/penalty - The said security deposit shall remain subject to the result of the said adjudication. Needless to add that the impugned proceedings shall stand concluded in view of Section 129 (5) GST Act after deposit of the said security amount. Further, the findings in the impugned orders shall not influence the assessment proceedings under Section 73 and 74 of the GST Act or other appropriate provisions of the GST Act. Petition disposed off.
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