Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (10) TMI 205

..... GST Act are still pending before the second respondent, this court is of the view that interest of justice would be served if the second respondent is directed to forthwith release the goods as well as the conveyance upon the petitioner paying the tax and penalty amounting to ₹ 51,084/- under protest which shall be subject to the final outcome of the proceedings under section 130 of the CGST Act without prejudice to the right of the petitioner to challenge the same in case the same is adverse to the petitioner. The petitioner shall deposit with the second respondent an amount of ₹ 51,084/- as computed by the said respondent in the impugned notice dated 15.9.2019 issued under section 130 of the CGST Act. Upon the petitioner depos .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... wara, Rajasthan to Jamnagar, Gujarat. The conveyance bearing No.RJ-30-GA-7170 in which the goods of the petitioner were being transported also carried goods of another supplier from Jaipur, Rajasthan, whose goods were also being transported to Jamnagar. While the goods were being transported on the way, the second respondent intercepted the conveyance at Nana Chiloda and carried out inspection of the goods being transported and asked for necessary documents. It is the case of the petitioner that when the goods were being transported from Bhilwara to Nathdwara, the original invoice was there with the goods. However, from Nathdwara, Rajasthan there was a change in the conveyance and in that change, the goods were shifted from one conveyance t .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... had not released the same, the petitioner has filed the present petition seeking the relief noted hereinabove. 9. Initially, Ms. Vaibhavi K. Parikh, learned advocate for the petitioner had shown some reservation for payment of fine and penalty in terms of the amount stated by the respondent in the impugned notice of confiscation under section 130 of the CGST Act. However, today under instructions, the learned advocate has stated that the petitioner is ready and willing to pay tax and penalty under protest as computed by the respondent in the notice issued under section 130 of the CGST Act. 10. Having regard to the fact that the proceedings under section 130 of the CGST Act are still pending before the second respondent, this court is of the .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||