2019 (9) TMI 1250 - HC - GST

Release of goods alongwith the truck - section 129 of the Goods and Services Tax Act - HELD THAT - By way of interim relief, the respondents are directed to forthwith release truck No.MH-04- DK-9208 along with the goods contained therein, subject to the final outcome of the petition. Issue Rule returnable on 9th October, 2019.

Summary

Issues involved:
1. Relief sought for release of truck and goods under Goods and Services Tax Act.

Analysis:
The judgment delivered by the Gujarat High Court pertains to a petition seeking relief for the release of a truck and its contents under the Goods and Services Tax Act. The petitioner had already deposited the tax and penalty as required by section 129 of the Act. The court noted this admission by the petitioner and directed the respondents to immediately release the truck, bearing registration number MH-04-DK-9208, along with the goods it was carrying. This release was granted as interim relief pending the final outcome of the petition. The case was scheduled to be listed on the admission board, and direct service of the order was permitted on the day of the judgment.

This judgment highlights the importance of compliance with the provisions of the Goods and Services Tax Act, specifically regarding the deposit of tax and penalty. It showcases the court's willingness to grant interim relief when such compliance is demonstrated by the petitioner. The directive to release the truck and goods underscores the court's commitment to ensuring that individuals are not unduly deprived of their property, subject to the legal requirements being met. The decision to list the case on the admission board indicates that further proceedings will take place to address the matter comprehensively and reach a final resolution.