2019 (5) TMI 1742 - HC - GST

Release of detained goods with conveyance - HELD THAT - For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioner and address of the petitioner. Stand over to 19th June, 2019.

Summary

Issues: Detention of goods and conveyance, payment of tax and penalty, filing of solemn undertaking, challenge to liability determination.

In the judgment delivered by Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice Bhargav D. Karia of the Gujarat High Court, the court heard arguments from Mr. D.K. Puj, advocate for the petitioner, and Mr. Kamal Trivedi, Advocate General for the respondents. After considering the submissions, the court directed the respondents to release the detained goods and conveyance to the petitioner upon payment of tax and penalty as calculated by the authorities. The release is subject to the petitioner providing a solemn undertaking to cover any deficit liability determined by the authorities in the future. The petitioner retains the right to challenge such determinations in accordance with the law. Additionally, the petitioner must submit proof of payment, the solemn undertaking filed in court, and identification documents like PAN card and Aadhar card/Election card. The matter stands adjourned to 19th June, 2019, with permission for direct service.