Where assessee had already deposited tax and the penaltyunder section 129(1A), revenuewas directed to forthwith release the Truck along with the goods contained therein.

Seizure, Detention and Confiscation — Assessee challenged the order of confiscation of Goods and vehicle contending that tax and penalty had already been deposited — Held, In the light of the fact that the assessee had already deposited tax and the penalty under section 129(1A) of Central Goods and ServicesT Act, 2017, revenue was directed to forthwith release the Truck along with the goods contained therein — Appeal Allowed.

1. Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the vehicle in question together with the goods being detained under section 129(1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Act”), the petitioner has deposited the tax and penalty as contemplated under section 129 of the Act “under protest”. It was submitted that despite the aforesaid position, the respondents have continued with the detention of the goods and thereafter, issued the impugned notice for confiscation in purported exercise of powers under section 130 of the GST Act.

2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 19.06.2019.

3. In the light of the fact that the petitioner has already deposited tax and the penalty under section 129(1A) of the GST Act, the respondents are directed to forthwith release the Truck No.GJ-04-X-6760 along with the goods contained therein. Direct Service is permitted.

(HARSHA DEVANI, J)

(BHARGAV D. KARIA, J)

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Gujarat High Court

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Where assessee had already deposited tax and the penaltyunder section 129(1A), revenuewas directed to forthwith release the Truck along with the goods contained therein.

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1. Mr. Uchit Sheth, learned advocate for the petitioner has,
inter alia, submitted that upon the vehicle in question together
with the goods being detained under section 129(1) of the
Gujarat Goods and Services Tax Act, 2017 (hereinafter referred
to as “the GST Act”), the petitioner has deposited the tax and
penalty as contemplated under section 129 of the Act “under
protest”. It was submitted that despite the aforesaid position,
the respondents have continued with the detention of the
goods and thereafter, issued the impugned notice for
confiscation in purported exercise of powers under section 130
of the GST Act.
 2. Having regard to the submissions advanced by the
learned advocate for the petitioner, Issue Notice returnable
on 19.06.2019.
 3. In the light of the fact that the petitioner has already
deposited tax and the penalty under section 129(1A) of the
GST Act, the respondents are directed to forthwith release the
Truck No.GJ-04-X-6760 along with the goods contained therein.
Direct Service is permitted. 
 (HARSHA DEVANI, J) 
(BHARGAV D. KARIA, J)

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Section - 129, Detention, seizure and release of goods and conveyances in trans…

Where assessee had already deposited tax and the penaltyunder section 129(1A), revenuewas directed to forthwith release the Truck along with the goods contained therein.