2018 Taxo.online 144

MISC. BENCH No. – 12608 of 2018 dated 03.05.2018





Central Goods and Service Tax Act, 2017, Integrated Goods & Services Tax Act, 2017

Section 129 of the CGST Act, Section 20 of IGST Act

Shabihul Hasnain, Justice & Rajan Roy ,Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Neerav Chitravanshi 

Respondent: – C.S.C 

Order: – 

Heard Shri Neerav Chitravanshi, learned counsel for the petitioners as well as learned Standing Counsel for the State.  

The petitioners have challenged the seizure order dated 11.04.2018 as contained in Annexure No. 1 to this writ petition.  

The petitioners say that their goods have been seized despite the fact that they had all the relevant documents available with them. However, the seizure has been made on the ground that there was some discrepancy in the documents available with the driver.  

Be that as it may, we find that there is a provision for release of the goods under Section 129 of the Central GST Act read with Section 20 of the IGST Act.  

The petitioners say that they are willing to file a bond along with the security to the satisfaction of the Proper Officer, but, they are unable to pay the security in cash.  

We find that their request to be reasonable and dispose of the writ petition with the direction to the opposite parties to release the goods in accordance with law to the satisfaction of the proper officer in any other form except the cash. 

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