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High Court directive: Release of truck upon deposit & undertaking The High Court of Gujarat directed the immediate release of a truck upon the petitioner depositing a sum under protest and providing an undertaking to pay ...
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High Court directive: Release of truck upon deposit & undertaking
The High Court of Gujarat directed the immediate release of a truck upon the petitioner depositing a sum under protest and providing an undertaking to pay any differential amount if proceedings under the Central Goods and Services Tax Act result unfavorably. The petitioner was instructed to cooperate in the proceedings, furnish necessary details, and file the undertaking by a specified date. The Court granted interim relief, allowing the release of the truck upon depositing the required amount and complying with the set conditions.
Issues: Release of vehicle upon depositing a sum under protest, undertaking to pay differential amount if petitioner fails in proceedings under CGST Act, interim relief, cooperation in proceedings, furnishing details to authority.
Analysis: The High Court of Gujarat, comprising Justices Ms. Harsha Devani and Ms. Sangeeta K. Vishen, heard the matter where both parties submitted affidavits-in-reply. The petitioner expressed readiness to deposit Rs. 4,00,000 under protest for the release of the Truck No. MH09EM9945, subject to filing an undertaking to pay any differential amount if proceedings under section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) result unfavorably. Upon this submission, the Court issued a Rule returnable on 17.10.2019, with the Assistant Government Pleader waiving service of notice on behalf of the respondents.
As an interim relief measure, the Court directed the respondents to immediately release the Truck No. MH09EM9945 upon the petitioner depositing Rs. 4,00,000 with the concerned authority under protest. The petitioner was further instructed to file an undertaking before the court by 10.10.2019, committing to pay any differential amount if the CGST Act proceedings go against them. Additionally, the petitioner was mandated to cooperate in the CGST Act proceedings and provide details such as the origin of the loaded goods, the agent through whom the Truck was booked, and any other information requested by the authority. The Court permitted direct service in this matter.
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