Penalties Imposed Under IGST Section 20 and CGST Sections 129(1)(a), 129(6); Vehicle Released on Bond Payment

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Full Text of the Document

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....The HC affirmed the dismissal of the writ petition, emphasizing the availability of statutory appellate remedies. Penalties totaling Rs. 2,00,000/- were imposed under Section 20 of the IGST Act read with Sections 129(1)(a) and 129(6) of the CGST Act, including a vehicle penalty for conveyance of goods. The vehicle was ordered released upon payment of Rs. 50,000/- and furnishing a bond for the balance. The perishable goods, detained but not seized, were to be sold at auction within 45 days, with proceeds held in an interest-bearing account pending the appellate authority's final decision. The appellants were permitted to participate in the auction and directed to file a statutory appeal within 15 days. The order balances the risk of vehicle .........