TMI Blog2023 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ned State counsel that the amended provision of Section 129 of the GST Act, which has come into effect on 1st January, 2022, cannot be made applicable in the case of the petitioner, has substance. Hence, the prayer of the petitioner for release of the vehicle is accordingly rejected. The instant petition is accordingly dismissed. - Hon'ble Shri . Ramesh Sinha, Chief Justice And Hon'ble Smt. Rajani Dubey , Judge For the Petitioner : Mr. Shubhank, Advocate. For the State-Respondents : Mr. Gurudev I. Sharan, Govt. Advocate ORDER ON BOARD PER RAMESH SINHA, CHIEF JUSTICE 1. Heard Mr. Shubhank Tiwari, learned counsel for the petitioner. Also heard Mr. Gurudev I. Sharan, learned Govt. Advocate appearing for the State-respondents. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s disposed of by this Court on 15.09.2021 directing the petitioner to move an application before the authority concerned for releasing the vehicle as per provision of Goods and Services Tax Act (hereinafter referred to as 'GST Act'). In pursuant of the same, on 20.09.2021, the petitioner appears to have moved an application (Annexure P-3) praying for release of vehicle on supurdnama. Learned counsel submitted that in the light of proviso 3 to Section 129 of the GST, which prescribes that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or Rs. 1 Lakh, whichever is earlier, which has not been considered by the authority, which is not only arbitrary but discriminatory in nature and violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. Thereafter, on 11.11.2021, the petitioner was served demand notice i.e. Form GST MOV-09, whereby the demand of tax and penalty was ordered and that too the petitioner did not respond and did not pay the amount as has been instructed in the aforesaid order dated 11.11.2021 and the petitioner has preferred an application for releasing of vehicle in the light of amended provision of Section 129 of the GST Act, which came into force w.e.f. 1st January, 2022, but the said amended provision is not applicable in the instant case as the proceedings of detention of the vehicle of the petitioner was instituted on 04.01.2021, therefore, the petitioner cannot avail the benefit of the said amended provision. The said amendment has been given prospec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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