2024 (10) TMI 1227 - HC - GST

Provisional Release of Goods Permitted Under GST Section 130, Fine and Bond Required for Temporary Clearance

HC Gujarat allowed provisional release of goods and conveyance under Section 130 of GST Act, subject to fine payment and bond submission. Further hearing ... Legality and validity of the impugned notice issued by the respondent authority under Section 130 of the Goods & Service Tax Act, 2017 - detention of vehicle and the goods under Section 129 of the GST Act - HELD THAT:- Issue Notice, returnable on 31st July, 2024. To be heard with Special Civil Application No.8353 of 2024. By way of ad-interim relief, goods and conveyance which are detained by the respondent authority shall be released on the condition that 'The goods and conveyance shall be released on payment of Rs. 13,68,438/- by the petitioner and submission of bond of the value of Rs. 38,01,216/-.' The High Court of Gujarat heard a petition challenging a notice issued under Section 130 of the GST Act. The Court allowed provisional release of goods and conveyance upon payment of a fine and submission of a bond. The matter was scheduled for further hearing on July 31, 2024, along with a related case.