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2019 (10) TMI 203 - HC - GSTRelease of seized vehicle alongwith the goods - petitioner is ready and willing to deposit a sum of ₹ 4,00,000/under protest for the release of the vehicle in question - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - By way of interim relief, the respondents shall forthwith release the Truck belonging to the petitioner, upon the petitioner depositing a sum of ₹ 4,00,000/- with the concerned authority, which shall be under protest. Issue Rule, returnable on 17.10.2019.
Issues:
Release of vehicle upon depositing a sum under protest, undertaking to pay differential amount if petitioner fails in proceedings under CGST Act, interim relief, cooperation in proceedings, furnishing details to authority. Analysis: The High Court of Gujarat, comprising Justices Ms. Harsha Devani and Ms. Sangeeta K. Vishen, heard the matter where both parties submitted affidavits-in-reply. The petitioner expressed readiness to deposit ?4,00,000 under protest for the release of the Truck No. MH09EM9945, subject to filing an undertaking to pay any differential amount if proceedings under section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) result unfavorably. Upon this submission, the Court issued a Rule returnable on 17.10.2019, with the Assistant Government Pleader waiving service of notice on behalf of the respondents. As an interim relief measure, the Court directed the respondents to immediately release the Truck No. MH09EM9945 upon the petitioner depositing ?4,00,000 with the concerned authority under protest. The petitioner was further instructed to file an undertaking before the court by 10.10.2019, committing to pay any differential amount if the CGST Act proceedings go against them. Additionally, the petitioner was mandated to cooperate in the CGST Act proceedings and provide details such as the origin of the loaded goods, the agent through whom the Truck was booked, and any other information requested by the authority. The Court permitted direct service in this matter.
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