2019 (8) TMI 712 - HC - GST

Release of seized Truck - goods have been already released - HELD THAT - As the goods have been released, we direct that the vehicle in question being Truck, having registration No.MH-48-AG-0126, belonging to the petitioner shall also be released forthwith.

Summary

Issues involved: Release of seized goods and vehicle under sections 129 and 130 of the GST Act.

Analysis:
1. The petitioner's goods and vehicle were seized, and a writ application was filed, leading to an order for the release of goods after depositing tax and penalty. The court considered the invocation of sections 129 and 130 of the GST Act and directed the immediate release of the goods owned by the petitioner due to the payment made.

2. Following the court's order, the seized goods were released. The petitioner, the owner of the vehicle used for transportation, filed a petition seeking the release of the truck. Since the goods were already released, the court directed the immediate release of the truck, registered as MH-48-AG-0126, belonging to the petitioner.