2019 (5) TMI 1751 - HC - GST

Release of detained goods alongwith the conveyance - HELD THAT - By way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner's right to challenge the same in accordance with law. Stand over to 19th June, 2019.

Summary

Issues involved: Interim release of detained goods pending payment of tax and penalty, filing of solemn undertaking, submission of proof of payment and identification documents.

Interim Release of Detained Goods: The judgment directs the respondents to release the detained goods and conveyance to the petitioner upon payment of tax and penalty as determined by the authorities. The petitioner is required to file a solemn undertaking with the court, committing to make good any deficit liability. The petitioner retains the right to challenge the liability determination in accordance with the law. Additionally, the petitioner must provide proof of payment, a copy of the undertaking filed in court, and identification documents like PAN card and Aadhar card/Election card.

Submission of Documents and Standover Date: The petitioner is instructed to submit the required documents and identification proofs for the release of goods and vehicles. The case is adjourned to 19th June, 2019. Direct service of the order is permitted on the same day.

The judgment by Honourable Mr. Justice Biren Vaishnav addresses the interim release of detained goods pending payment of tax and penalty. The petitioner is directed to pay the determined amounts to the authorities for the release of goods and conveyance. A crucial requirement is the filing of a solemn undertaking by the petitioner with the court, ensuring the commitment to cover any deficit liability that may arise. The petitioner is granted the right to challenge the liability determination through proper legal channels. Moreover, the petitioner must furnish proof of payment, a copy of the undertaking submitted in court, and identification documents such as PAN card and Aadhar card/Election card. The judgment also mandates the submission of all necessary documents for the release process and sets a standover date of 19th June, 2019, permitting direct service of the order on the same day.