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of <h1>Landmark GST Ruling: Provisional Goods Release Allowed with Bank Guarantee, Final Tax Order Remains Appealable</h1> <h3>M/s Salasar Steel Industries. Versus State of Punjab and others</h3> HC Punjab and Haryana quashed notices under GST Act, allowing provisional release of goods upon bank guarantee. The final tax and penalty order of ... Appealable order or not - validity of notice issued under Section 130 of the Central GST Act/Punjab GST Act, 2017 - HELD THAT:- A perusal of the order shows that by imposing tax and penalty, demand of Rs.6,09,296/- has been made - Learned counsel for the petitioner states that the petitioner will deposit the bank guarantee with respect to the above said amount and thereafter, the goods may be released. This petition is disposed of by giving direction to the competent authority that in case, the petitioner deposits the bank guarantee of Rs.6,09,296/-, the goods in question be released provisionally. The High Court of Punjab and Haryana quashed the notices issued under Section 130 of the Central GST Act/Punjab GST Act, 2017. The final order imposing tax and penalty of Rs.6,09,296 is appealable. The petitioner can deposit a bank guarantee for the amount to have the goods released provisionally.
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