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If the petitioner furnishes a bank guarantee for the tax and penalty amounts demanded, then the respondent shall release the goods and the vehicle to the petitioner.

Section 129 of the CGST Act — Goods in Transit – The petitioner challenged the order of detention on the ground that it was not justified since it was for reasons totally unconnected with the vehicle, and had more to do with incomplete information furnished by the consignor of the goods. The court observed that the goods have been detained on account of various defects in the documents that accompanied the transportation of the goods as per the provisions of the Act. Held that:- The Hon’ble High Court directed that, if the petitioner furnishes a bank guarantee for the tax and penalty, then the respondent shall release the goods and the vehicle to the petitioner.