No reason for detention of goods Post payment of GST & Penalty: HC

Shree Radhe Steel Vs  State of Gujarat (Gujarat High Court) In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods. FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS: 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure...