2019 (3) TMI 1007

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....- -<br>GST<br>Mr. Justice Lok Pal Singh And Mr. Justice Lok Pal Singh For the Petitioner : Mr. V.B.S. Negi, Senior Advocate assisted by Mr. Ankush Negi, Advocate For the Respondent : V.K. Kaparuwan, Standing Counsel ORDER Heard. By means of present writ petition, petitioner seeks to quash the order of seizure of the vehicle in question bearing no.UK 06- 0706 having chasis no. MB1KAC....

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....Counsel would invite attention of this Court to the provisions of Section 129(1)(c) of The Central Goods and Services Tax Act, 2017, which reads as under: 129. Detention, seizure and release of goods and conveyances in transit- (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention o....

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.... case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Having conside....