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2023 (12) TMI 826 - HC - GSTDetention of goods alongwith vehicle - petitioner is the owner of the goods - petitioner is willing and undertakes to pay the amount of security equivalent to the amount payable under Clause (a) of Section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The goods have already been released. The enhanced security shall be deposited within a period of one month from today. Thereafter, the authority shall take out appropriate proceedings for assessment of the tax liability/penalty - The said security deposit shall remain subject to the result of the said adjudication. Needless to add that the impugned proceedings shall stand concluded in view of Section 129 (5) GST Act after deposit of the said security amount. Further, the findings in the impugned orders shall not influence the assessment proceedings under Section 73 and 74 of the GST Act or other appropriate provisions of the GST Act. Petition disposed off.
Issues:
The judgment deals with the deposit of security u/s 129 of the Central Goods and Services Tax Act, 2017 for the release of goods detained during transit. Summary: The petitioner, as the owner of the goods, undertakes to pay the security equivalent to the amount payable u/s 129 of the CGST Act, as determined by the appellate authority. The provisions of Section 129 of the Act outline the process for detention, seizure, and release of goods and conveyances in transit. The detained goods have already been released, and the enhanced security must be deposited within one month for further assessment of tax liability and penalty. The security deposit remains subject to the outcome of the adjudication process, and the impugned proceedings conclude after the deposit as per Section 129(5) of the GST Act. The findings in the impugned orders do not impact the assessment proceedings under Section 73 and 74 of the GST Act. Proceedings under Section 129 are summary in nature, aimed at safeguarding revenue interests, and the deposits are contingent upon the final adjudication of tax liability. In conclusion, the writ petition is disposed of in light of the above considerations.
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