Where amount of tax and penalty determined by authority had been deposited by a…
Where amount of tax and penalty determined by authority had been deposited by assessee, authority concern was directed to immediately release goods as well as confiscation.
Where amount of tax and penalty determined by authority had been deposited by assessee, authority concern was directed to immediately release goods as well as confiscation.
Assessee
Search, seizure and Confiscation — Assessee’s vehicle and goods came to be seized by authority concerned and proceedings has been initiated for purpose of confiscation of goods as well as vehicle—Hence, instant appeal—Held, it was found that amount of tax and penalty determined by
authority had been deposited by assessee — Therefore, authority concern was directed to immediately release goods as well as confiscation — However, it would be open for authority to proceed further so far as proceedings under section 130 of Central Goods and Service Tax Act,
2017 — Appeal Allowed.
Rule returnable on 25/09/2019. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the State of Gujarat. The respondent no.2 shall be served directly.
It appears that the vehicle and the goods came to be seized by the authority concerned under Section129 of the Central/Gujarat Goods and Service Tax Act, 2017. It also appears that the proceedings under Section130 of the Act have been initiated for the purpose of confiscation of the goods as well as the vehicle. It is not in dispute that the amount of tax and the penalty determined by the authority under Section129 of the Act to the tune of Rs.1,35,308/ only [Rupees One Lakh ThirtyFive Thousand Three Hundred Eight Only] has been deposited on 29/08/2019.
The payment receipt is at Page19, Annexure'C' to this writapplication. In such circumstances, we direct the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedings under Section- 130 of the Act are concerned. However, they shall be subject to the final outcome of this writapplication.
Direct service is permitted.
(J. B. PARDIWALA, J)
(A. C. RAO, J)
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Where amount of tax and penalty determined by authority had been deposited by assessee, authority concern was directed to immediately release goods as well as confiscation.
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