2022 (8) TMI 1046 - SCH - GST

Release of seized goods - compliance with Section 67 (8) of the Central Goods and Services Act, 2017 and Rule 141 of the relevant Rules - respondents submits that the respondent is willing to pay the legitimate dues, including to opt for compounding, if any - HELD THAT - The appeal is disposed off.

Summary

The Supreme Court granted leave in the appeal and disposed of it in the same terms as a previous case. The impugned judgment and order were set aside, and the appeal was disposed of accordingly. The respondent expressed willingness to pay legitimate dues and opt for compounding, if necessary. The respondent can make representations to the concerned authority for consideration. Pending applications were disposed of.