2018 Taxo.online 387

D.B. SPECIAL APPEAL WRIT NO. 1579/2018 dated 05.10.2018





Central Goods & Services Tax Act, 2017

Section 129(3),129(1)(a) or (b) of CGST Act, 2017

Nirmaljit Kaur, Justice and Vinit Kumar Mathur, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Mr. N.K. Jain

Respondent: – Mr. Anil Bhansali and Mr. Akshat Verma

Order: –

The special appeal is preferred against the judgment and order dated 1.10.2018 passed by the learned Single Bench vide which the writ petition against the order dated 25.09.2018 passed by the adjudicating authority imposing tax liablity and interest upon the petitioner in pursuance to the proceedings under Section 129(3) of the Rajasthan/Central Goods and Service Tax Act, 2017 was dismissed with liberty to the petitioner to avail the remedy of appeal under the Act of 2017.

We are not inclined to interfere in the said order. The special appeal is accordingly dismissed. However, there is merit in the argument of the learned counsel for the appellant that since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith.

Accordingly, the respondent No.3 is directed to release the same on furnishing a bank guarantee equivalent to the amount payable under Clause (1)(a) or (b) of Section 129 of the Central Goods and Services Tax Act, 2017.

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