2019 (10) TMI 1182 - HC - GST

Release of seized goods - Section 129(b) of the Central GST Act, 2017 read with Rule 140 of the Central GST Rules, 2017 - HELD THAT - If the petitioners pay due amount under the impugned order by way of tax and penalty in terms of Section 129(b) of the Central GST Act, 2017 read with Rule 140 of the Central GST Rules, 2017 the goods seized shall be released by the Proper Officer without prejudice to the rights of the petitioner herein. List/ put up on 12.12.2019.

Summary

The High Court of Allahabad ordered the opposite parties to file a counter affidavit within four weeks. A rejoinder affidavit, if any, can be filed within one week. The seized goods will be released if the petitioners pay the due amount under the impugned order as per Section 129(b) of the Central GST Act, 2017. The case is listed for further action on 12.12.2019.