https://www.taxtmi.com/caselaws?id=394586 The Court upheld the Ext.P3 order imposing tax and penalty under Section 129(3) of the Central Goods and Services Tax Act, 2017. It ruled that the goods detained were subject to tax liability under Section 7 of the GST Act, and release pending appeal required the appellant to provide a Bank Guarantee for the entire tax and penalty determined or face confiscation proceedings. The Court emphasized that compliance with statutory provisions was necessary for release of goods and deemed stay under Section 107(7) prevented confiscation proceedings until appeal disposal. The writ appeal was disposed of with liberty granted to the appellant to explore avenues for releasing the goods. en-us Mon, 11 Nov 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394586 The Court upheld the Ext.P3 order imposing tax and penalty under Section 129(3) of the Central Goods and Services Tax Act, 2017. It ruled that the goods detained were subject to tax liability under Section 7 of the GST Act, and release pending appeal required the appellant to provide a Bank Guarantee for the entire tax and penalty determined or face confiscation proceedings. The Court emphasized that compliance with statutory provisions was necessary for release of goods and deemed stay under Section 107(7) prevented confiscation proceedings until appeal disposal. The writ appeal was disposed of with liberty granted to the appellant to explore avenues for releasing the goods. Case-Laws GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394586