2019 (7) TMI 1067 - HC - GST

Seizure of truck alongwith goods - sections 129 and 130 of the GST Act - HELD THAT - The larger issue as regards the sections 129 and 130 of the GST Act is being looked into by this Court. However, taking into consideration the fact that the amount towards the tax and penalty has been deposited, we direct the authorities to immediately release the goods in question owned by the writ applicant at the earliest.

Summary

Issues: Seizure of truck and goods, deposit of tax and penalty, invocation of sections 129 and 130 of the GST Act, release of goods.

In this case, the petitioner's truck and goods were seized on 15/05/2019, following which the petitioner promptly deposited &8377; 2,95,092/- towards tax and penalty within two days. The counsel for the petitioner highlighted that the authorities invoked section 130 of the GST Act and initiated confiscation proceedings. The court noted the larger issue concerning sections 129 and 130 of the GST Act. Despite this, considering the deposit made by the petitioner, the court directed the immediate release of the goods owned by the petitioner. The court granted permission for the release of the goods.

This judgment primarily revolves around the seizure of goods and a truck, the deposit of tax and penalty by the petitioner, and the invocation of sections 129 and 130 of the GST Act by the authorities. The court acknowledged the prompt payment made by the petitioner and directed the immediate release of the goods. The decision highlights the importance of compliance with tax laws and the authority's obligation to release goods upon the payment of dues.