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2019 (10) TMI 404

..... ed goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the petitioner has paid the tax and penalty on such goods as computed by the respondent authorities, by way of ad-interim relief the respondents are directed to forthwith release the conveyance being truck number GJ-12- AZ-5184 along with the goods .....

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..... already paid. It was submitted that therefore, there was no liability on the part of the petitioner to pay any further integrated goods and services tax on such goods. It was submitted that when the conveyance in question along with the goods came to be intercepted, the petitioner has paid the tax and penalty on such goods as computed by the respondent authorities. It was submitted that despite th .....

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..... to be released. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue notice, returnable on 14.11.2019. 4. Considering the documents placed on record which reveal that the petitioner had paid the integrated goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the .....

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