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

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 tax and penalty were already paid. The court found no justification for withholding the release of the truck and goods in 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.

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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.

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