2019 (11) TMI 660 - HC - GST

High Court Orders Immediate Release of Detained Goods Under CGST Act

VIVAN STEEL PRIVATE LIMITED Versus STATE OF GUJARAT

The Gujarat High Court, in a case concerning the release of goods detained under section 130 of the Central Goods and Services Tax Act, directed the ... Release of seized goods alongwith vehicle - petitioner states that the petitioner is ready and willing to pay the amount of tax and penalty in terms of the impugned notice issued under section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Under the circumstances, the respondents are directed to forthwith release the Truck number GJ-02-Y-6566 together with the goods contained therein upon the petitioner paying the tax and penalty as reflected in the column number 4(1) (2)of the impugned notice issued under section 130 of the CGST Act. Issues: Release of goods detained under section 130 of the Central Goods and Services Tax Act, 2017.In the judgment delivered by Justice Harsha Devani and Justice Sangeeta K. Vishen of the Gujarat High Court, the petitioner, represented by Mr. D.K. Puj, sought the release of a truck, bearing number GJ-02-Y-6566, along with the goods detained therein, under a notice issued under section 130 of the CGST Act. The petitioner expressed readiness to pay the tax and penalty as per the notice. The court, after hearing arguments from Mr. Puj and Mr. Trupesh Kathiriya, the Assistant Government Pleader for the respondents, directed the immediate release of the truck and goods upon payment of the specified tax and penalty. The order allowed for direct service on the same day, emphasizing prompt action in the matter. The judgment focused on the timely release of the detained goods upon compliance with the tax and penalty requirements outlined in the impugned notice, ensuring a fair resolution for the petitioner in accordance with the provisions of the CGST Act.