Dept cannot refuse to release goods & conveyance if appellant compiles with Section 129(1)(c)

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 1^st 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 1^st respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.

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