2018 (11) TMI 1502 - HC - GST

Release of seized vehicle - appealable order - imposing tax liability and interest upon the petitioner in the proceedings under Section 129 (3) of the Rajasthan/Central Goods and Service Tax Act, 2017 - Section 107 of the Rajasthan/Central Goods and Service Tax Act, 2017. Held that - There is merit in the argument of the learned counsel for the appellant that since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith. The respondent No.3 is directed to release the same on furnishing a bank guarantee equivalent to the amount payable under Clause (1)(a) or (b) of Section 129 of the Central Goods and Services Tax Act, 2017 - decided in favor of petitioner.

Summary

The High Court of Rajasthan dismissed the special appeal against the order imposing tax liability and interest on the petitioner. The court directed the release of confiscated perishable goods (cumin seed and fennel seed) and the vehicle upon furnishing a bank guarantee equivalent to the amount payable under the Central Goods and Services Tax Act, 2017.