VTS Steels Vs Assistant State tax Officer, Kerala
Date: October 21, 2022
Subject Matter
Department cannot refuse the release of the goods and the conveyance if provisions of Section 129 (1)(c) are complied with
Summary
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. This writ petitio…
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 th…