2017 (8) TMI 1361 – KERALA HIGH COURT – TMI – Detention of goods – provisional release – there were no nexus between the documents accompanied and the actual goods under transport – Held that: – various statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication. When the statute itself provides for such a mechanism, a deviation therefrom cannot be ordered. If that be so, the provisional release in the manner as is ordered in the judgment under appeal cannot be sustained.
–
The respondent shall produce a copy of this judgment before the second appellant, who thereupon, will issue necessary notice and conduct physical verification in the presen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he irregularities which led to the detention and the irregularity, in substance, is that there were no nexus between the documents accompanied and the actual goods under transport. It was challenging Ext.P5, the writ petition was filed. By the judgment under appeal, the writ petition was disposed of directing the second appellant to make a fresh assessment computing the value of the goods and the tax payable under the CGST Act and SGST Ordinance together with penalty. It was also ordered that on payment of 50% of such demand along with execution of a simple bond, the goods shall be released. It is this judgment which is challenged before us. 4. On hearing the rival submissions made at the Bar, we find that Section 129 of the CGST Act and SG
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. Rule 140 provides that, the seized goods may be released on a provisional basis upon execution of a bond for the value of goods in FORM GST INS-04 and furnishing of a security in the form of a Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable. 5. The above statutory provisions, therefore, provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication. When the statute itself provides for such a mechanism, a deviation therefrom cannot be ordered. If that be so, the provisional release in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =