2019 (10) TMI 32 - HC - GST

Release of seized vehicle with goods - the petitioner is ready and willing to deposit a sum of ₹ 4,00,000/under protest for the release of the vehicle in question - HELD THAT - By way of interim relief, the respondents shall forthwith release the Truck belonging to the petitioner, upon the petitioner depositing a sum of ₹ 4,00,000/with the concerned authority, which shall be under protest. Issue Rule, returnable on 17.10.2019.

Summary

Issues: Release of vehicle under CGST Act, deposit of sum under protest, filing of undertaking, interim relief, cooperation in proceedings.

In the judgment delivered by the High Court of Gujarat, the petitioner expressed readiness to deposit ?4,00,000 under protest for the release of the Truck No. MH18M8155, subject to filing an undertaking to pay the differential amount if the petitioner fails in the proceedings under section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act). The court issued a Rule returnable on 17.10.2019, with the Assistant Government Pleader waiving service of notice on behalf of the respondents. As interim relief, the court ordered the immediate release of the truck upon the petitioner depositing the specified amount with the concerned authority under protest. The petitioner was also directed to file an undertaking before the court by 10.10.2019, committing to pay the differential amount if unsuccessful in the CGST Act proceedings. Additionally, the petitioner was instructed to cooperate in the proceedings under section 130 of the CGST Act and provide details about the goods' origin, the agent involved in booking the truck, and any other information requested by the authority. Direct service was permitted in this matter.