This court directed the respondent to consider the release of the consignment and vehicle without any avoidable delay and will, thereupon, complete the adjudication under the provisions of the GST Act
Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioner challenged detention notices issued under Section 129 of the Act. The petitioner submitted that the respondent is refusing to release the consignment along with the vehicle and they are willing to offer a bank guarantee for the amounts. The respondent counsel submitted that if the petitioner approach the respondent, the Authority can take a decision thereon, leading to the completion of the adjudication, based on the impugned notices.
Held that:- The Hon’ble High Court allowed writ petition to the limited extent of leaving liberty to the petitioner to approach the respondent with a bank guarantee for the amounts and if this is done within a period of three days, the respondent will consider the release of the consignment and vehicle without any avoidable delay and will, thereupon, complete the adjudication, within a month.
This court directed the respondent to consider the release of the consignment and vehicle without any avoidable delay and will, thereupon, complete the adjudication under the provisions of the GST Act
Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioner challenged detention notices issued under Section 129 of the Act. The petitioner submitted that the respondent is refusing to release the consignment along with the vehicle and they are willing to offer a bank guarantee for the amounts. The respondent counsel submitted that if the petitioner approach the respondent, the Authority can take a decision thereon, leading to the completion of the adjudication, based on the impugned notices.
Held that:- The Hon’ble High Court allowed writ petition to the limited extent of leaving liberty to the petitioner to approach the respondent with a bank guarantee for the amounts and if this is done within a period of three days, the respondent will consider the release of the consignment and vehicle without any avoidable delay and will, thereupon, complete the adjudication, within a month.