9911796707
TMI Blog2019 (6) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... Post this matter for further hearing on 24th July 2019. X X X X Extracts X X X X X X X X Extracts X X X X ..... to the interpretation of Sections 129 and 130 of the GST Act. Many petitions have been admitted and are pending for consideration in this regard. We propose to pass an order directing the respondent authorities to release the goods on the writ-applicant depositing the balance amount, i.e. ₹ 3,57,000=00. In passing the aforesaid order, we take support of one order passed by a co-ordinate Bench of this Court dated 8th March 2019 in the Special Civil Application No.4730 of 2019. The order reads thus: "1. On 06.03.2019 this Court had passed an order in the following terms: "1. Mr.Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act") and other relevant statutes. It was submitted that the goods in question were not accompanied by an E-way bill during the course of transit and therefore, the respondents are fully justified in passing the detention order under section 129(1) of the CGST Act. 4. Subsection (3) of section 129 of the CGST Act provides that the proper officer detaining or seizing the goods or conveyances shall issue a notice specifying the tax and penalty payable and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an undertaking before this Court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition, he shall duly cooperate in the further proceedings. 7. Stand over to 27.03.2019, so as to enable the respondents to file affidavit-in-reply, if any, in the matter. Direct service is permitted today." The vehicle bearing registration no.KA-14B-7985 as well as the goods, i.e. betel nuts, detained/seized under purported exercise of powers under Sections 129 and 130 of the GST Act shall be released immediately upon the writ-applicant depositing the amount of ₹ 3,57,000=00 with the concerned department. The writ-applicant shall file an undertaking before this Court within a week from tod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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