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2024 (1) TMI 617 - HC - GSTSeeking release of vehicle - HELD THAT - There is a prima facie case in favour of the petitioner for release of the vehicle being KA-01-AE-8397 on payment of Rs.2,97,703/- before the respondent authority within a period of one week from today. The usual undertaking shall also be filed within the said period before the respondent authorities. Rule. Mr. Raj Tanna, learned AGP waives service of notice of rule on behalf of respondents.
The Gujarat High Court heard a case where the petitioner offered to deposit Rs.2,97,703/- as penalty for a seized vehicle under Section 130 of GST Act. The respondents mentioned an alternative remedy, but the court found a prima facie case in favor of the petitioner for releasing the vehicle on payment within a week. The usual undertaking should also be filed within the same period.
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