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2023 (12) TMI 418 - HC - GSTSeeking provisional release of the goods and the conveyance - HELD THAT - By way of ad-interim relief, it is directed that the goods and conveyance of the petitioner shall be released provisionally, provided the petitioner complies with the conditions imposed. This petition shall be listed with Special Civil Application No.5525 of 2023.
Issues involved: Seizure of goods and conveyance by respondent authority; Provisional release under Section 67(6) of the Central Goods and Service Tax Act, 2017; Compliance with conditions for release.
Seizure of Goods and Conveyance: The petitioner's conveyance with goods was intercepted and seized by the respondent authority. The petitioner raised objections and requested provisional release u/s 67(6) of the CGST Act, 2017, but the goods were not released. The petitioner filed the present petition seeking relief. Provisional Release: The petitioner's counsel cited previous court orders granting interim relief for similar matters. The court directed provisional release of goods and conveyance upon compliance with specified conditions: depositing tax, penalty, and fine amounts, furnishing bonds for goods, and restraining the respondent authority from taking further action u/s 130 of the CGST Act until final disposal of the petition. Compliance with Conditions: The court ordered that upon meeting the conditions, the goods and vehicle would be released immediately. Failure to comply with any condition would result in the interim relief being revoked. The petition was to be listed with another related case, and direct service was permitted.
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