High Court grants interim relief in GST Act case, orders release of seized truck and goods

The High Court of Gujarat granted interim relief to a petitioner involved in transportation by ordering the release of a seized truck and goods pending final disposal of the petition under Sections 129 and 130 of the GST Act, 2017. The court required the petitioner to deposit a specified amount with the concerned authority for the immediate release of the conveyance and goods.

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Issues:
Release of truck and goods pending final disposal of petition under Sections 129 and 130 of the GST Act, 2017.

Analysis:
The High Court of Gujarat, comprising Mr. J. B. Pardiwala and Mr. A. C. Rao, JJ., considered a case where the petitioner, engaged in transportation, sought the release of a seized truck bearing registration No. RJ14GK4863 along with the goods in transit. The court noted the petitioner's plea for interim relief pending final disposal of the petition. After hearing arguments from both parties and examining the evidence, the court found merit in the petitioner's request and acknowledged the relevance of Sections 129 and 130 of the GST Act, 2017 in the matter. Despite addressing a broader issue raised in a group of similar petitions, the court decided to grant interim relief by ordering the release of the conveyance and goods upon the petitioner depositing Rs. 3,11,016 with the concerned authority. The court emphasized that the release would be immediate upon the deposit of the specified amount, allowing for direct service in this regard.

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