2021 (2) TMI 500 - HC - GST

Release of goods under detention upon payment of the tax and penalty - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - Nothing remains to be done now in this writ application. It shall be open for the writ applicant to challenge the same by preferring an appeal under Section 107 of the Act. This writ application stands disposed of.

Summary

Issues involved:
1. Adinterim relief directing release of goods under detention upon payment of tax and penalty.
2. Liability of petitioner to pay differential amount if respondent's action upheld.
3. Cooperation of petitioner in proceedings under section 130 of the Central Goods and Services Tax Act, 2017.
4. Option for writ applicant to challenge the order by preferring an appeal under Section 107 of the Act.

Analysis:
1. The judgment pertains to a Coordinate Bench order directing the release of goods under detention upon payment of tax and penalty as demanded by the respondents, subject to the final outcome of the petition. The order also specifies that if the respondents' action is upheld, the petitioner will be liable to pay the differential amount. The petitioner is further instructed to cooperate in the proceedings pursuant to the notice issued under section 130 of the Central Goods and Services Tax Act, 2017.

2. The court notes that in light of the aforementioned order, there are no further actions required in the present writ application. The judgment highlights that the writ applicant retains the option to challenge the order by filing an appeal under Section 107 of the Act. This aspect ensures that the petitioner has a legal recourse available to contest the decision if deemed necessary.

3. Consequently, the writ application is disposed of based on the directives provided in the earlier order. The judgment concludes by affirming that the writ applicant has the right to pursue an appeal under Section 107 of the Act to address any grievances arising from the decision. This comprehensive analysis underscores the procedural aspects and the legal options available to the parties involved in the case.

This detailed summary encapsulates the key issues addressed in the judgment, emphasizing the legal directives and the subsequent course of action available to the concerned parties.