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2019 (7) TMI 1387 - HC - GSTRelease of detained goods - Sections 129 and 130 of the G.S.T Act. 2017 - HELD THAT - We are inclined to pass an interim order of release of the goods and vehicle as the writ applicant has deposited an amount of 2, 12, 246/- towards the tax and penalty. In such circumstances the authorities are directed to release the goods and the vehicle at the earliest.
Issues: Examination of provisions of Sections 129 and 130 of the G.S.T Act, 2017; Interim order for release of goods and vehicle; Deposit of tax and penalty by the writ applicant.
Examination of Provisions of Sections 129 and 130 of the G.S.T Act, 2017: The High Court examined the case of a writ applicant who is a proprietary concern engaged in trading Stainless Steel. The applicant sold goods to a buyer in Jaipur, with only one invoice generated for a specific quantity. The goods were being transported when intercepted and seized by authorities in Gujarat. The Court considered the larger issue concerning Sections 129 and 130 of the G.S.T Act, 2017. Despite this examination, an interim order was passed for the release of goods and the vehicle due to the applicant depositing a specific amount towards tax and penalty. The authorities were directed to release the goods and the vehicle promptly, with the order being subject to the final outcome of the writ application. Interim Order for Release of Goods and Vehicle: After hearing the learned counsel for both parties and reviewing the evidence, the Court found that the writ applicant had established a strong prima facie case warranting an interim order in their favor. Noting that the applicant is a proprietary concern involved in trading Stainless Steel, the Court acknowledged the sale of goods to a specific buyer and the subsequent interception and seizure of the goods during transportation. Despite examining the provisions of the G.S.T Act, 2017, the Court decided to pass an interim order for the release of the goods and the vehicle. This decision was influenced by the fact that the applicant had deposited a substantial amount towards tax and penalty, amounting to &8377; 2,12,246. The authorities were instructed to release the goods and the vehicle promptly, with the order being contingent on the final outcome of the writ application. Deposit of Tax and Penalty by the Writ Applicant: The writ applicant, a proprietary concern engaged in the trading of Stainless Steel, had sold goods to a buyer in Jaipur. The goods, being transported in a specific truck, were seized by authorities in Gujarat. Despite the seizure, the applicant deposited an amount of &8377; 2,12,246 towards the tax and penalty. This deposit played a crucial role in the Court's decision to pass an interim order for the release of the goods and the vehicle. The Court directed the authorities to release the goods and the vehicle promptly, subject to the final outcome of the writ application.
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