The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause as to why SGST and CGST directed to be deposited should be demanded and why penalty should not be imposed on the petitioner.
Section 129 of the CGST Act, 2017 –––––The petitioner challenged impugned proceedings in Form GST MOV 1 dated 06.11.2021. The counsel for the petitioner submitted that the respondent has seized the vehicle as the E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag.
Held that:- The Hon’ble High Court directed the respondents to release the vehicle subject to payment of the applicable SGST and CGST.
The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause as to why SGST and CGST directed to be deposited should be demanded and why penalty should not be imposed on the petitioner.
Section 129 of the CGST Act, 2017 –––––The petitioner challenged impugned proceedings in Form GST MOV 1 dated 06.11.2021. The counsel for the petitioner submitted that the respondent has seized the vehicle as the E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag.
Held that:- The Hon’ble High Court directed the respondents to release the vehicle subject to payment of the applicable SGST and CGST.