2018 (4) TMI 347 - HC - GST

Seizure of goods - UPGST Act - It is the contention of the petitioner that he has not violated any provision of the UPGST Act - Held that - subject to deposit of security other than cash or bank guarantee or in the alternative indemnity bond, equal to the value of tax and penalty, to the satisfaction of seizing authority, the goods of the petitioner along with the vehicle bearing registration number PB23T- 4366 may be released forthwith - petition disposed off.

Summary

The petitioner, a registered dealer, paid IGST while carrying goods from Orissa to Punjab. A seizure was made under the UPGST Act, but the petitioner claims no violation. The court granted three weeks to file a counter affidavit and allowed release of goods upon depositing security equal to tax and penalty.