2019 (7) TMI 274 - HC - GST

Seizure of goods alongwith vehicle - Section 129 of the Karnataka Goods and Services Tax Act, 2017 - HELD THAT - In the appeal itself the petitioner could seek release of goods involved in the appeal. When the appeal is pending against the main order, the petitioner could not have filed writ petition for release of goods which are subject matter of appeal. Section 129 and 130 of the Act provides for release of goods on payment of fine. Petition dismissed.

Summary

The High Court of Karnataka rejected the writ petition seeking to quash an endorsement and release goods, stating that the petitioner should seek relief through the pending appeal process under Sections 129 and 130 of the Karnataka Goods and Services Tax Act, 2017. The petitioner's request for release of goods was rejected as confiscation proceedings were pending. The petitioner was advised to seek interim relief through the appeal process.