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2020 (1) TMI 516 - HC - GSTDetention of seized goods and conveyance - Section 129(3) of CGST Act - HELD THAT - The goods are in the nature of electrical goods. It appears that a notice under Section 129(3) of the Act i.e. GST MOV-07 came to be issued calling upon the writ-applicant to appear before the authority concerned on 31st December 2019. The legal issues, which have been raised by the learned counsel appearing for the writ-applicant shall be heard and decided on the returnable date. However, we are inclined to pass an interim order for the release of the goods and the vehicles - We direct the writ-applicant to deposit an amount of ₹ 50,40,972/- towards the tax with the respondent no.2 and the balance amount of ₹ 50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank.
Issues: Release of detained goods and conveyance by GST authority
Analysis: 1. The High Court, comprising Mr. J.B. Pardiwala and Mr. Bhargav D. Karia JJ., heard arguments from both parties and reviewed the case materials. 2. The Court acknowledged that the writ-applicant presented a strong prima facie case warranting an interim order in their favor. 3. The main issue at hand was whether the Court should order the release of goods and vehicles detained and seized by the GST authority. 4. Noting the involvement of four vehicles carrying electrical goods and a notice issued under Section 129(3) of the GST Act, the Court considered the gravity of the situation. 5. The writ-applicant's counsel informed the Court about the receipt of an order indicating a substantial liability of around ?1,00,81,944. 6. While deferring the decision on the legal issues raised by the writ-applicant for a later date, the Court decided to grant an interim order for the release of the goods and vehicles. 7. The Court directed the writ-applicant to deposit ?50,40,972 towards tax with one respondent and provide a bank guarantee for the same amount towards penalty with a nationalized bank. 8. Upon compliance with the deposit and bank guarantee requirements, the authority was instructed to release the goods and vehicles immediately, allowing for direct service.
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