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2018 (10) TMI 1387 - HC - GSTPenalty u/s 129 of the Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 - detention of goods - Held that - Considering the fact that the legal issues sought to be raised by the petitioners need examination in detail by the GST Council and the goods detained are still in custody of the Departments concerned, we deem it appropriate to direct the respondents to release the goods on furnishing of security other than bank guarantee or cash - appeal disposed off.
Issues:
1. Penalty under Section 129 of Punjab and Haryana Goods and Services Tax Acts 2. Detention of goods by concerned Departments 3. Applicability of Section 107 of the Act for filing appeals 4. Requirement of security for release of goods 5. Expedited disposal of appeals Analysis: The petitioners were penalized under Section 129 of the Punjab and Haryana Goods and Services Tax Acts, and their goods were detained by the respective Departments. The petitioners deposited 10% of the disputed tax amount as a pre-condition for filing appeals under Section 107 of the Act. Recovery of the balance amount was stayed as per Section 107(7) of the Act. The release of goods was subject to furnishing security as prescribed by Section 129(1)(c) and Section 129(2) of the Act, referring to Section 67(6) and Rule 140 for the bond and bank guarantee requirements. The High Court noted that the legal issues raised by the petitioners needed detailed examination by the GST Council, emphasizing the uniform application of tax laws across states. As the detained goods were still in custody, the Court directed the respondents to release the goods upon furnishing security other than bank guarantee or cash within one week. The release was not to be treated as provisional due to the undisputed identity of the goods. Additionally, the Court ordered the expeditious disposal of the appeals filed by the petitioners, scheduling the next hearing for 13.12.2018 and instructing a copy of the order to be placed in the connected case file.
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