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 Sect...