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Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of ad-interim relief, the respondents are directed to forthwith release Truck No.HR-55-J-2944 along with the goods contained therein.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit -- The Petitioner drew attention that firstly, under section 129 of the Act, the respondent is required to issue a notice as contemplated under subsection (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order there under. It was submitted that it is only, if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the Act can be resorted to. The petitioner was issued show cause notice dated 2.3.2019 for imposition of penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the tax as well as penalty under section 129 of the Act in terms of the impugned notice have already been paid by the petitioner.

Held that:-The Hon’ble High Court issued Notice returnable on 10th April, 2019. Further, by way of ad-interim relief, the court directed the respondents to release Truck along with the goods. — Devi Tradelink Vs. State of Gujarat [2019] 10 TAXLOK.COM 046 (Gujarat)

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