2020 (1) TMI 1086 - HC - GST

Detention of goods alongwith the vehicle - Section 29(1) of the CGST Act and 129(3) of the Act - HELD THAT - List for final hearing on 19.02.2020 before the appropriate Court. In the meantime, if the petitioner complies with the provisions of Rule 140 (1) of GST and CGST Rules, 2017, his seized goods and vehicle shall be released.

Summary

Issues involved:
Challenging detention order, demand order of tax and penalty, release of goods and vehicle, legality of respondent's action.

Analysis:
The petitioner filed a writ petition challenging the detention order, demand order of tax, and penalty passed by respondent no. 3 under Section 29(1) of the CGST Act and 129(3) of the Act. The prayer included seeking a writ of certiorari to quash the orders, mandamus to direct the release of goods and vehicle, and a declaration that respondent's actions are against the law. The petitioner's counsel argued that the impugned order is illegal and violates the provisions of the GST Act. Pleadings have been exchanged between the parties, and the case is listed for final hearing on 19.02.2020. The Court directed that if the petitioner complies with Rule 140(1) of GST and CGST Rules, 2017, the seized goods and vehicle shall be released. It was also clarified that the case shall not be considered tied up or part heard to this Bench.