2019 (4) TMI 741 - HC - GST

Court orders release of truck & goods over tax dispute. No justification found for withholding.

SHREE RADHE STEEL Versus STATE OF GUJARAT

The Gujarat High Court ordered the respondents to release Truck No. GJ-01-DT-5949 promptly, along with the goods, as the petitioner had claimed that the ... Confiscation of Goods or Conveyance - Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 - neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order - principles of natural justice - Held that:- 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 - the respondents are directed to forthwith release the Truck along with the goods contained therein. Issue Notice to the respondents returnable on 12th April, 2019. Issues: Undated notice for confiscation of goods, levy of penalty under section 130 of the Central Goods and Services Tax Act, 2017; Non-payment of applicable tax and penalty; Release of truck and goods.The judgment by the Gujarat High Court pertains to a case involving an undated Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017. The Notice indicated that an order demanding tax and penalty was issued subsequently, but neither the owner of the goods nor the person in charge of the conveyance made the payment within the specified time. The petitioner was directed to appear before the signatory to the order on an unspecified date. The court heard Mr. Uchit Sheth, advocate for the petitioner.The court issued a notice to the respondents, returnable on 12th April, 2019, directing them to produce the order dated 9.3.2019 mentioned in the Notice and specify the time allowed for payment of tax and penalty. The petitioner claimed in the petition that the tax and penalty had been paid. Consequently, the court ruled that there was no justification for the respondents to withhold the release of the truck and goods. Hence, the respondents were ordered to release Truck No.GJ-01-DT-5949 promptly along with the goods contained therein, allowing direct service on the same day.