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2022 (3) TMI 350

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..... cument - HELD THAT:- Subject to the assessment, the vehicle and the goods should be released on certain conditions which power in any case the respondents have under the State GST Act. At the very best the expectation of the department could be to tax the goods and impose maximum possible penalty. As long as these amounts are secured, no purpose would be served in taxing the goods in the vehicle. .....

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..... ioner. The liability of the petitioner shall be judged on the basis of such assessment subject to right of appeal - the petition is disposed of. - D.B. Civil Writ Petition No. 1558/2022 - - - Dated:- 11-2-2022 - HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI AND HON'BLE MR. JUSTICE SUDESH BANSAL For Petitioner(s) : Mr. Manish Lawaniya and Mr. Manish Parihar For Respondent(s) : Mr .....

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..... ate GST Act. At the very best the expectation of the department could be to tax the goods and impose maximum possible penalty. As long as these amounts are secured, no purpose would be served in taxing the goods in the vehicle. The goods are perishable and the transport vehicle has been stranded. 3. We are informed that the value of goods is approximately ₹ 24.84 lacs on which applicable .....

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