2024 (10) TMI 1231 - HC - GST

Legality and validity of the impugned notice as well as impugned order of confiscation issued by the respondent authority under Section 130 of the Central Goods Service Tax Act, 2017 - detention of vehicle and the goods under Section 129 of the GST Act - HELD THAT - Issue Notice, returnable on 31st July, 2024. To be heard with Special Civil Application No.8353 of 2022. By way of ad-interim relief, goods and conveyance which are detained by the respondent authority shall be released on the condition that ' The goods and conveyance shall be released on payment of Rs. 03,28,446/- by the petitioner and submission of bond of the value of Rs. 32,84,454/-.'

Summary

The High Court of Gujarat heard a petition challenging a notice and order of confiscation under the GST Act. Similar matters are pending before the court. The petitioner is allowed to pay a fine and submit a bond for release of goods and conveyance. The court issued a notice returnable on 31st July, 2024, and granted ad-interim relief for the release of goods and conveyance upon payment of specified amounts and submission of a bond.