Interstate Goods Transport Dispute: Dealer Granted Temporary Relief with Conditional Goods Release and Counter-Affidavit Opportunity

The SC examined an interstate goods transportation case involving IGST payment and goods seizure. The court provisionally resolved the dispute by granting the dealer three weeks to file a counter affidavit and allowing goods release upon security deposit equivalent to tax and potential penalty amounts.

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The petitioner, a registered dealer, paid IGST while carrying goods from Orissa to Punjab. A seizure was made under the UPGST Act, but the petitioner claims no violation. The court granted three weeks to file a counter affidavit and allowed release of goods upon depositing security equal to tax and penalty.

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