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2021 (6) TMI 149 - HC - GSTInterim release of the goods at the time of filing of the appeal - HELD THAT - The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the tax, 100% of the penalty and 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. The orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released, keeping in view the petitioner has deposited 100% tax, 100% penalty and 10% of the fine amount - Application disposed off.
The High Court of Punjab and Haryana allowed the application for interim release of confiscated goods in a case related to the Punjab Goods Service Tax Act, 2017. The petitioner had already deposited 100% tax, 100% penalty, and 10% of the fine amount. The court clarified that the confiscated goods can be released upon furnishing of bonds to the satisfaction of the respondents. The application was disposed of accordingly.
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