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2019 (5) TMI 959 - HC - GSTImposition of penalty simultaneously under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017 - release of detained goods - HELD THAT - The goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the CGST Act, 2017. The petitioner shall file an appeal within a period of one month. The appeal shall be disposed of within a further period of three months - Petition disposed off.
Issues:
Challenge to detention notices under GST Act, imposition of penalty under Sections 129(1)(a) and 129(1)(b) of CGST Act, intention to file an appeal, release of detained goods on furnishing bank guarantee. Analysis: The petitioner, a registered dealer under the Goods Service Tax (GST) Act, challenged detention notices (Exts.P3, P3A, P3B, P3C) by approaching the High Court. During the pendency of the writ petition, an order was issued imposing penalties under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017. The petitioner contended that the imposition of penalties under both sections simultaneously was unsustainable. However, despite this argument, the petitioner had already faced an adverse order. The Government Pleader provided the court with details of the penalty calculation under Sections 129(1)(a) and 129(1)(b) of the CGST Act, 2017. The petitioner expressed the intention to file an appeal against the order. In light of the circumstances, the judge ruled that the detained goods should be released to the petitioner upon furnishing a bank guarantee as per the order passed under Section 129(1)(a) of the CGST Act, 2017. The petitioner was directed to file the appeal within one month, with a mandate for the appeal to be disposed of within three months. It was emphasized that the bank guarantee should not be invoked during the appeal process, and its invocation would be contingent upon the appeal's outcome. Consequently, the writ petition was disposed of with the aforementioned directives, ensuring the release of detained goods on the condition of a bank guarantee and outlining the appeal process timeline and bank guarantee usage.
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