2018 (12) TMI 1273 - HC - GST

Seizure of goods with vehicle - Section 129(1) of the GST Act - Held that - The petitioner has already deposited the tax and the penality but even then the goods are not being released and they are insisting that the petitioner-owner should appear instead of the authorised representation or the signatory - respondent are directed to forthwith release the goods and vehicle provisionaly unconditional.

Summary

The High Court of Allahabad directed the release of seized goods and vehicle under Section 129(1) of the GST Act, as the petitioner had already paid the tax and penalty. The court ordered the goods and vehicle to be released unconditionally, and instructed the respondent to file a counter affidavit within three weeks.