2019 (9) TMI 1243 - HC - GST

Release of detained goods - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. In case, the action of the respondents is upheld, the petitioner shall be liable to pay the differential amount. Issue Notice , returnable on 3rd October 2019 .

Summary

Issues: Release of detained goods upon payment of tax and penalty, cooperation in proceedings under Central Goods and Services Tax Act, 2017.

Analysis:
The judgment delivered by the High Court involved the issue of releasing goods under detention upon payment of tax and penalty as demanded by the respondents. The petitioner, represented by Mr. Parth Contractor, sought relief in this matter. The court directed the respondents to release the goods by way of ad-interim relief, subject to the final outcome of the petition. It was specified that if the respondents' action is upheld, the petitioner would be liable to pay the differential amount. Moreover, the petitioner was instructed to cooperate in the proceedings following the notice issued under section 130 of the Central Goods and Services Tax Act, 2017.

The court's decision also allowed for direct service on the same day. This judgment highlighted the importance of compliance with tax and penalty requirements in cases of detained goods, emphasizing the need for cooperation in legal proceedings under the relevant tax legislation. The order aimed to balance the interests of both parties involved while ensuring that the legal process is followed diligently. The directive for the petitioner to cooperate in the proceedings underscored the significance of adherence to statutory obligations in matters related to tax and penalty enforcement under the Central Goods and Services Tax Act, 2017.