Case Law Details
A K Overseas Vs State Of U.P and 2 Others (Allahabad High Court)
High Court states that if the petitioner fulfills the requirement of Rule 140 together with its explanation, Authorised GST officer will release his vehicle along with the goods within period of one week.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard learned counsel for the petitioner and learned Standing Counsel who has accepted notice on behalf of respondent nos. 1, 2 and 3 as well as Sri C. B. Tripathi, Advocate appearing as Special Counsel for the respondent nos. 2 and 3.
Learned counsel for the petitioner has submitted that there is a provision under Rule 140 of the Central Goods and Services Rules, 2017 empowering the proper officer, which in the present case, is respondent no. 3 to release the seized goods on provisional basis upon execution of a bond for the value of the goods under Form G. S. T. He has next submitted that the petitioner is ready to comply with the requirement of Rule 140 together with its explanation and the seized goods along with vehicle be released.
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