2019 (5) TMI 1771 - HC - GST

Release of detained goods - section 130 of GST Act - HELD THAT - By way of ad 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. Issue Notice returnable on 19.06.2019.

Summary

The Gujarat High Court directed the release of detained goods and conveyance to the petitioner upon payment of tax and penalty, subject to a solemn undertaking to cover any deficit liability. The petitioner must also provide proof of payment, a solemn undertaking, and identification documents for release. Notice issued for a returnable date of 19.06.2019.