High Court Orders Immediate Release of Detained Goods Under CGST Act

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 immediate release of a truck and its goods upon payment of specified tax and penalty by the petitioner. Justices Harsha Devani and Sangeeta K. Vishen emphasized prompt action and compliance with the tax and penalty requirements outlined in the notice, ensuring a fair resolution for the petitioner in accordance with the CGST Act.

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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.

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