2019 (9) TMI 619 - HC - GST

Release of conveyance alongwith the goods - Part payment already made - Section 129 of the GST Act - HELD THAT - The writ applicant is entitled to some interim relief in the matter. An amount of ₹ 1,64,934 has been paid by the writ applicant towards tax and penalty as determined by the authority under Section 129 of the GST Act. The payment receipt is placed on record. The conveyance and the goods are ordered to be released forthwith, subject to the final outcome of this writ application. Rule returnable on 24th October, 2019 .

Summary

The Gujarat High Court ordered the release of a conveyance and goods after the writ applicant paid Rs. 1,64,934 towards tax and penalty under Section 129 of the GST Act. The court granted interim relief and allowed direct service for the other respondents.