Case Law Details
Om Sai Traders Vs The State Tax Officer (Gujarat High Court)
The applicant file Writ Petition for seeking relief from the show cause notice issued by the GST department u/s 130 of GST Act and applying to release of the detained Tobaco goods from their custody.
High Court states that, they are not able to interfere with the impugned show cause notice issued by the authority under Section 130 of the Act. They are of the view that the authority should be permitted to adjudicate the show cause notice in accordance with law. However, it noted that Tobacco products are likely to get damaged upon the onset of monsoon, so must be released after payment of Tax and Penalty. Further, to secure the interest of the State, HC direct the writ applicant to furnish Bank Guarantee Equal to the value of the goods detained.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs :
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