2024 (6) TMI 552 - HC - GST

Interpretation of statute - Sections 129 and 130 of the Goods and Service Tax Act, 2017 - HELD THAT - Issue Notice returnable on 19.6.2024. By way of ad-interim relief, the respondent authorities shall release the good and conveyance on deposit of Rs. 1,26,312/- by the petitioner toward the tax and penalty and the petitioner shall also furnish the bond for the value of the goods for Rs. 3,50,869/- before the respondent authorities.

Summary

Issues involved: Interpretation of Sections 129 and 130 of the Goods and Service Tax Act, 2017.

Summary:
The petitioner's advocate argued that the respondent authorities had issued an order under Section 130 of the GST Act despite the goods being detained under Section 129. The advocate highlighted that the reasons for the order were the same as those for passing a previous order. The Court noted that a similar issue was pending before it in another case. Consequently, a Notice was issued returnable on a specified date. As an interim measure, the respondent authorities were directed to release the goods and conveyance upon the petitioner depositing a specified amount towards tax and penalty, and furnishing a bond. The release was to be done without prejudice to the petitioner's rights and subject to the final outcome of the petition. The case was scheduled to be heard along with the related Special Civil Application.