VTS Steels Vs Assistant State Tax Officer (Kerala High Court)
Kerala High Court held that if petitioner complies with provision of Section 129 (1)(c) of CGST Act, 2017, there is no reason for Assistant State Tax Officer to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner faced with proceedings under Section 129 of the CGST/SGST Act, 2017. The grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of the notice.
2. Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that if the petitioner complies with the provision of Section 129 (1)(c), there is no reason for the 1st respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.
Hence, this writ petition is disposed of directing the 1st respondent to release the goods and conveyance in question on the petitioner complying with the conditions prescribed in Section 129(1)(c) of the CGST/SGST Act without any further delay. If the proceedings under Section 129 result in an adverse order against the petitioner, the bank guarantee furnished by the petitioner will not be invoked for a period of thirty days from the date of the order to enable the petitioner to apply for appropriate relief before the appellate authority.
