2019 (4) TMI 741

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..... URABLE MS.JUSTICE HARSHA DEVANI) 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the petition) indicates that the same is undated. In paragraph 4 of the notice, it is stated that subsequently, after observing the principles of natural .....

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..... time was allowed to the owner of the goods or the person in charge of the conveyance to pay the applicable tax and penalty. 4. In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods. .....

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