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2022 (12) TMI 1291 - HC - GSTConfiscation and detention of goods and conveyance - interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - As could be seen from the impugned order, the penalty amount is Rs. 2,14,690/-. The fine and other charges are demanded to the extent of Rs.11,92,726/- and the tax is demanded of Rs.2,14,690/-. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 8 dated 21.04.2022 passed in FORM GST MOV-11, subject to the following conditions imposed - application disposed off.
Issues:
1. Confiscation and detention of goods and conveyance. 2. Interaction and application of Sections 129 and 130 of the Central Goods and Services Tax Act, 2017. 3. Consideration of interim relief for release of goods and vehicle. Analysis: The petitioner sought to challenge a notice and an order leading to the confiscation and detention of goods and conveyance. The petitioner transported copper scraps as per buyer's order, but the vehicle was intercepted, and goods were confiscated by the respondent authorities. The dispute revolves around the application of Sections 129 and 130 of the Central Goods and Services Tax Act, 2017, and the powers granted under these provisions. The court noted a similar case and set a returnable date for further proceedings. Regarding the interim relief sought by the petitioner, the court directed the release of the confiscated goods and conveyance subject to specific conditions. The petitioner was required to deposit the tax amount, penalty, and furnish a bond towards the fine demanded. Upon compliance with these conditions, the authorities were instructed to release the goods and conveyance. The impugned order revealed the penalty amount of Rs. 2,14,690, with additional charges totaling Rs. 11,92,726 and a tax demand of Rs. 2,14,690. The court considered the petitioner's plea for interim relief in line with a previous order and imposed similar conditions for the release of goods and vehicle. The judgment emphasized the necessity for the petitioner to meet the specified financial obligations and furnish a bond to secure the release of the confiscated items.
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