2019 (10) TMI 269 - HC - GST

Release of seized vehicle alongwith the goods - goods are perishable in nature - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The respondent No.2 is directed to forthwith release the vehicle together with the goods contained therein, subject to the petitioner filing an undertaking to the effect that if he ultimately fails in the petition, he will pay the amount as computed by the respondents under the impugned notice dated 21.9.2019 issued under section 130 of the Central Goods and Services Tax Act, 2017. Stand over to 17th October, 2019.

Summary

The Gujarat High Court directed respondent No.2 to release the seized perishable goods and conveyance with valid documents, subject to petitioner filing an undertaking. Next hearing scheduled for 17th October, 2019.