2014 (5) TMI 1186 - HC - GST

Detention of goods with vehicle - section 129(1) of the Gujarat Goods and Services Tax Act, 2017 - deposit of tax and penalty under protest - HELD THAT - The petitioner has already deposited tax and the penalty under section 129(1A) of the GST Act, the respondents are directed to forthwith release the Truck No.GJ-04-AW-0962 along with the goods contained therein. Issue Notice returnable on 19.06.2019.

Summary

Issues Involved:
Detention of goods under section 129(1) of the Gujarat Goods and Services Tax Act, 2017; Confiscation notice issued under section 130 of the GST Act.

Analysis:

1. Detention of Goods under Section 129(1) of the GST Act:
The petitioner's advocate argued that the petitioner had deposited the tax and penalty "under protest" after the vehicle and goods were detained under section 129(1) of the GST Act. Despite this, the respondents continued the detention and issued a notice for confiscation under section 130 of the Act. The court, upon considering the submissions, issued a notice returnable on a specified date.

2. Confiscation Notice under Section 130 of the GST Act:
Given that the petitioner had already complied with the requirements by depositing the tax and penalty under section 129(1A) of the GST Act, the court directed the respondents to immediately release the truck along with the goods it contained. Additionally, the court permitted direct service for the same.

This judgment highlights the court's intervention in a case involving the detention and subsequent confiscation notice issued under the GST Act. The petitioner's compliance with the tax and penalty deposit under protest played a crucial role in the court's decision to order the immediate release of the goods. The court's direction for direct service further emphasizes the urgency and importance attached to the matter.