9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 648 - HC - GSTSeizure of goods alongwith vehicle - seeking provisional release of the goods and conveyance, as provided under Section 67(6) of the Central Goods and Services Tax Act, 2017 - HELD THAT - By way of interim relief, it is DIRECTED that the goods and vehicle of the petitioner shall be released provisionally, provided the petitioner complies with the conditions imposed - application allowed.
Issues involved: Seizure of goods and conveyance by Respondent-authority, petitioner's request for provisional release u/s 67(6) of CGST Act, 2017, compliance with conditions for provisional release, similarity with another court order.
Seizure of Goods and Conveyance: The petitioner's conveyance with goods was intercepted and seized by the Respondent-authority on 04.06.2023. The petitioner raised a preliminary objection against the seizure through communication dated 12.06.2023. Despite the petitioner's request for provisional release u/s 67(6) of the CGST Act, the Respondent-authority did not release the goods and conveyance. The petitioner cited a previous court order from a similar matter where interim relief was granted. Provisional Release Conditions: The court, after hearing the petitioner's submissions, directed the provisional release of goods and vehicle on certain conditions. These conditions included depositing the total tax amount, penalty, and fine in lieu of confiscation of conveyance. Additionally, the petitioner was required to furnish fresh bonds for the fine related to the goods. The Respondent-authority was prohibited from passing any further orders u/s 130 of the CGST Act until the final disposal of the petition. Compliance and Consequences: Upon compliance with the specified conditions, the goods and vehicle were to be released immediately by the Respondent-authorities. However, non-compliance with any of the conditions would result in the interim relief being vacated. The petition was to be listed with a specific civil application, and direct service was permitted for the same.
|
