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We take notice of the fact that an amount of Rs.3,81,852/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.

Shanti Prime Publication Pvt. Ltd.

Release of seized goods — The writ petitioner is engaged in the business of trading of metal scrap and his truck came to be seized by the respondent-authorities alongwith the goods while in transit. Since an amount towards the tax and penalty had already been deposited by the writ petitioner, by an interim relief, directions issued to release the truck as well as the goods seized immediately. — Kanchan Metal Vs. State of Gujarat [2019] 15 TAXLOK.COM 010 (Gujarat)