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We take notice of the fact that an amount of Rs.2,06,680/Plus (+) Rs.26,440/has been deposited by the writ-applicant towards the tax and penalty. In such circumstances, the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act

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Seizure of goods — Writ-applicant is engaged in the business of Transport and his Truck came to be seized by the respondent authorities along-with the goods while in transit.  Since an amount of Rs.2,06,680/- Plus Rs.26,440/- had been deposited by the writ-applicant towards the tax and penalty and therefore, respondents were directed to release the truck as well as the goods seized by them. — Batta Narendrabhai Meghabhai Vs. State of Gujarat [2019] 15 TAXLOK.COM 002 (Gujarat)