2024 (10) TMI 1227 - HC - GST

Legality and validity of the impugned notice issued by the respondent authority under Section 130 of the Goods Service Tax Act, 2017 - detention of vehicle and the goods under Section 129 of the GST Act - HELD THAT - Issue Notice, returnable on 31st July, 2024. To be heard with Special Civil Application No.8353 of 2024. By way of ad-interim relief, goods and conveyance which are detained by the respondent authority shall be released on the condition that ' The goods and conveyance shall be released on payment of Rs. 13,68,438/- by the petitioner and submission of bond of the value of Rs. 38,01,216/-.'

Summary

The High Court of Gujarat heard a petition challenging a notice issued under Section 130 of the GST Act. The Court allowed provisional release of goods and conveyance upon payment of a fine and submission of a bond. The matter was scheduled for further hearing on July 31, 2024, along with a related case.