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2019 (7) TMI 1611 - HC - GSTRelease of confiscated goods alongwith truck - section 129 of the C.G.S.T. Act, 2017 - HELD THAT - Considering the fact that the supplier has already deposited tax and penalty under section 129 of the C.G.S.T. Act, 2017, by way of ad-interim relief, the respondents are directed to forthwith release the truck No. GJ-04 X 6804 along with the goods contained therein. Issue Notice returnable on 24th July, 2019.
Issues:
Release of goods detained under section 129 of the C.G.S.T. Act, 2017. Analysis: The judgment delivered by the High Court of Gujarat pertains to the release of goods detained under section 129 of the C.G.S.T. Act, 2017. The court, comprising Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice V. B. Mayani, considered previous orders and submissions by the petitioner's advocate, Mr. Uchit Sheth. The court took note of the orders dated 27.3.2019 and 26.6.2019 in Special Civil Application No.6118 of 2019 and Special Civil Application No.11007 of 2019, respectively. Based on these orders and the petitioner's submissions, the court issued a notice returnable on 24th July, 2019. Furthermore, the court acknowledged that the supplier had already deposited tax and penalty under section 129 of the C.G.S.T. Act, 2017. As an ad-interim relief measure, the respondents were directed to release the truck No. GJ-04 X 6804 along with the goods it contained. However, the petitioner was instructed to file an undertaking within a week from the date of the judgment. The undertaking required the petitioner to cooperate in further proceedings if they did not ultimately succeed in the petition. Additionally, the court permitted direct service in this matter. In conclusion, the judgment by the Gujarat High Court addressed the issue of releasing goods detained under section 129 of the C.G.S.T. Act, 2017. The court's decision was based on previous orders, submissions by the petitioner's advocate, and the supplier's compliance with tax and penalty deposits. The directive to release the goods was contingent upon the petitioner providing an undertaking to cooperate in future proceedings if the petition was unsuccessful.
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