Ad-interim release of detained conveyance and goods granted under CGST dispute, subject to undertaking to pay assessed amount if petition fails.

In a petition challenging an order under section 130 of the CGST Act, the HC considered whether ad-interim relief could secure release of the conveyance along with the goods detained in it, subject to an undertaking. The Court issued rule and granted ad-interim relief directing immediate release of the conveyance with the goods, on condition that the petitioner file an undertaking to pay the amount computed in the impugned order if the petition ultimately failed.

---

---

Issues: Whether, in a petition challenging an order passed under section 130 of the Central Goods and Services Tax Act, 2017, ad-interim relief could be granted directing release of the conveyance with the goods contained therein, subject to an undertaking.

Outcome: Rule was issued and, as ad-interim relief, the respondents were directed to forthwith release the conveyance with the goods contained therein, subject to the petitioner filing an undertaking to pay the amount computed in the impugned order if the petition ultimately failed.

---