2019 (8) TMI 632 - HC - GST

Release of seized goods with the vehicle - applicability of Sections 129 and 130 of the GST Act, 2017 - HELD THAT - An amount of ₹ 1,99,176/Plus ( ) ₹ 11,812/has been deposited by the writ-applicant towards the tax and penalty - 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.

Summary

Issues:
- Seizure of truck and goods under Sections 129 and 130 of GST Act, 2017
- Release of truck and goods pending final disposal of petition
- Deposit of tax and penalty by writ-applicant
- Direct service permitted

Analysis:
The judgment by the Gujarat High Court pertains to a writ-application involving the seizure of a truck and goods by authorities under Sections 129 and 130 of the GST Act, 2017. The petitioner, engaged in the transport business, sought the release of the truck and goods pending the final disposal of the petition. The court acknowledged the deposit of &8377; 1,99,176/- towards tax and penalty by the petitioner, directing the immediate release of the truck and goods based on the receipts provided as evidence. This decision highlights the court's consideration of the larger issues concerning the applicability of the aforementioned sections of the GST Act.

The court emphasized the importance of the deposited amount by the writ-applicant and ordered the authorities to release the seized truck and goods promptly. This ruling signifies the court's recognition of the petitioner's compliance with the tax and penalty requirements, leading to the favorable outcome of the immediate release of the assets in question. Additionally, the judgment allows for direct service in this matter, streamlining the communication process between the concerned parties for efficient handling of the case.

In conclusion, the Gujarat High Court's judgment showcases a fair and decisive approach in addressing the issues related to the seizure of assets under the GST Act, emphasizing compliance with tax and penalty obligations as a crucial factor in determining the release of seized goods. The court's directive for immediate release, coupled with the permission for direct service, reflects a balanced consideration of the legal aspects and practical implications involved in the case.