Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

It is ordered that the goods and vehicle detained shall be released by the 1st respondent to the petitioner on the petitioner furnishing bank guarantee

Goods in Transit — Section 129 of the CGST Act —Goods in Transit – The Petitioner purchased imported goods and paid IGST. The goods were transported to Ernakulam at the Branch Officer of the petitioner, the goods were agreed to be purchase by another firm. Hence the vehicle was de-routed. The respondent intercepted the vehicle and goods and issued notice u/s.129(1) of Act, demanding a security amount of Rs. 1,07,719/-. The petitioner submitted that there was no attempt of tax evasion. The goods were de-routed to Kollam as there was enquiry from another firm at Kollam. The petitioner has already paid IGST. Hence he prayed to release the goods without insisting security deposit.
Held that:- The Hon’ble High Court held that the goods and vehicle detained shall be released by the respondent, on the petitioner furnishing bank guarantee for the value of the amounts. Thereafter, the respondent may finalise the adjudication proceedings pursuant to the detention order, after affording reasonable opportunity. — C.P. Muhammed Ansari Vs. The Assistant State Tax Officer, State Tax Officer, The Commissioner State Goods And Service Tax Department, State of Kerala Represented By Secretary to Government [2020] 21 TAXLOK.COM 155 (Kerala)