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2019 (8) TMI 581 - HC - GSTRelease of seized goods and vehicle - applicability of Sections 129 and 130 respectively of the GST Act, 2017 - writ-applicant is here before this Court with a prayer that his truck alongwith the goods may be released pending the final disposal of this petition - HELD THAT - An amount of ₹ 2,51,406/- has been deposited by the writ-applicant towards the tax and penalty. The receipt is on Page19, Annexure-D. In such circumstances, the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act.
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 amount by the writ-applicant. Analysis: 1. The judgment pertains to the seizure of a truck and goods by the respondent authorities under Sections 129 and 130 of the GST Act, 2017. The petitioner, engaged in trading of metal scrap, sought relief as the transporter claimed ownership of the seized truck. The court acknowledged the applicability of the aforementioned sections and decided to examine the larger issues involved in their implementation. 2. The petitioner requested the release of the truck and goods pending the final disposal of the petition. Noting that the petitioner had deposited an amount towards tax and penalty, the court directed the immediate release of the truck and goods seized by the authorities under the GST Act. This decision was based on the deposit made by the petitioner, as evidenced by the receipt submitted as Annexure-D. 3. In light of the amount deposited by the writ-applicant towards tax and penalty, which was found to be &8377; 2,51,406, the court ordered the respondents to release the truck and goods without delay. The court also permitted direct service in this matter, indicating a swift resolution of the issue at hand. The judgment emphasizes the importance of compliance with tax regulations while ensuring the rights of the concerned parties are upheld during legal proceedings.
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