2020 (1) TMI 91 - HC - GST

Confiscation of goods and vehicle - section 130 of the Central Goods and Service Tax Act, 2017 - HELD THAT - The petitioner has already paid the amount of ₹ 1,85,248/-, which is more than the amount of fine in lieu of confiscation in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act, 2017, the respondents are directed to forthwith release the conveyance - the petitioner shall cooperate with the respondent authorities and shall furnish the details of Crown Metals as well as other details as may be called for by the respondent authorities. Stand over to 23.01.2020.

Summary

Issues: Release of confiscated conveyance under the Central Goods and Service Tax Act, 2017.

Analysis:
The High Court, comprising Honourable Ms. Justice Harsha Devani and Honourable Ms. Justice Sangeeta K. Vishen, heard arguments from Mr. D.K. Puj for the petitioner and Ms. Maithili Mehta, Assistant Government Pleader for the respondent. The petitioner had already paid an amount exceeding the fine for confiscation under section 130 of the Central Goods and Service Tax Act, 2017. Consequently, the Court directed the immediate release of the conveyance with registration number GJ-01-BT-8242. However, the petitioner was instructed to cooperate with the authorities and provide necessary details upon request. The order was set for compliance by a specified date, with direct service permitted on the day of the judgment.