2019 (6) TMI 618 - HC - GST

Release of detained goods as well as the conveyance - HELD THAT - For release of the goods and the vehicle/s the petitioners shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents namely PAN card and Aadhar card / Election card for identification of the petitioners and addresses of the petitioners. Stand over to 19th June 2019.

Summary

Issues: Release of detained goods and conveyance, filing of solemn undertaking, proof of payment, identification documents submission

In this case, the petitioners have already paid the amounts of tax and penalty as computed by the respondents. The court ordered the release of the detained goods and conveyance, subject to each petitioner filing a solemn undertaking before the court. The undertaking required the petitioners to make good any deficit liability determined finally by the authorities, with the right to challenge it in accordance with the law. To secure the release, the petitioners had to provide proof of payment, a copy of the solemn undertaking filed in court, and identification documents such as PAN card and Aadhar card/Election card. The case was adjourned to 19th June, 2019, with direct service permitted.