2022 (11) TMI 1120 - HC - GST

Seeking release of goods and conveyance - grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of the notice - HELD THAT - If the petitioner complies with the provision of Section 129 (1)(c), there is no reason for the 1st respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129. This writ petition is disposed of directing the 1st respondent to release the goods and conveyance in question on the petitioner complying with the conditions prescribed in Section 129(1)(c) of the CGST/SGST Act without any further delay.

Summary

The Kerala High Court directed the respondent to release the goods and conveyance to the petitioner upon compliance with Section 129(1)(c) of the CGST/SGST Act. The bank guarantee will not be invoked for 30 days if an adverse order is issued, allowing time for appeal.