2019 (11) TMI 767 - HC - GST

Release of confiscated goods alongwith vehicle - the petitioners has submitted that the petitioners are ready and willing to pay the amount of tax and penalty as computed by the respondents - section 130 of the Gujarat GST Act, 2017 - HELD THAT - Issue Rule returnable on 28th November, 2019. By way of interim relief, the respondents are directed to forthwith release truck together with the goods contained therein, subject to the petitioners depositing an amount of ₹ 1,06,352/- as computed by the respondents towards tax and penalty.

Summary

Issues:
1. Amendment of petition
2. Payment of tax and penalty under Gujarat Goods and Services Tax Act, 2017
3. Release of truck and goods pending payment

Amendment of petition:
The learned advocate for the petitioner presented a draft amendment, which was allowed by the court. The court directed that the amendment should be carried out immediately.

Payment of tax and penalty under Gujarat Goods and Services Tax Act, 2017:
Mr. Parth Contractor, representing the petitioners, informed the court that the petitioners are willing to pay the tax and penalty amount as determined by the respondents in the impugned order issued under section 130 of the Gujarat Goods and Services Tax Act, 2017.

Release of truck and goods pending payment:
The court, after hearing the arguments, directed that a Rule be made returnable on 28th November, 2019. As interim relief, the respondents were instructed to release the truck RJ-24-GA-2716 along with its contents upon the petitioners depositing an amount of ?1,06,352 towards tax and penalty. Direct service was permitted in this regard.