2019 (8) TMI 246 - HC - GST

Seizure of goods with vehicle - Sections 129 and 130 respectively of the GST Act, 2017 - HELD THAT - This writ-application has something to do with the Sections129 and 130 respectively of the GST Act, 2017. This Court is examining the larger issues involved so far as the applicability of the two sections referred to above is concerned. An amount of ₹ 2,06,680/Plus ( ) ₹ 26,440/has been deposited by the writ-applicant towards the tax and penalty - the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act.

Summary

Issues:
1. Seizure of truck and goods under Sections 129 and 130 of the GST Act, 2017.
2. Release of truck and goods pending final disposal of the petition.
3. Deposit of tax and penalty by the writ-applicant.
4. Direction for immediate release of the truck and goods.

Analysis:

1. The judgment pertains to the seizure of a truck and goods under Sections 129 and 130 of the GST Act, 2017. The writ-applicant, engaged in the transport business, claimed ownership of the truck seized by the respondent authorities. The court acknowledged the significance of examining the applicability of the mentioned sections in this case.

2. The writ-applicant sought the release of the truck and goods pending the final disposal of the petition. Notably, an amount of &8377; 2,06,680/- along with &8377; 26,440/- was deposited by the writ-applicant towards tax and penalty. The court, after considering this deposit, directed the immediate release of the truck and goods seized by the respondents under the GST Act.

3. The deposit made by the writ-applicant towards tax and penalty played a crucial role in the court's decision to order the release of the seized truck and goods. The court specifically mentioned the amounts deposited and the corresponding receipts, emphasizing compliance with the financial obligations associated with the seizure.

4. In conclusion, the court granted the prayer of the writ-applicant for the release of the truck and goods pending the final disposal of the petition. The direction for immediate release was issued based on the deposit made by the writ-applicant, ensuring compliance with the tax and penalty requirements. Additionally, direct service was permitted in this matter for efficient communication and implementation of the court's order.