VTS STEELS Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner faced with proceedings under Sec. 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 Sec. 129 (1)(c), the 1st 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 the learned Government Pleader, I am of the opinion that if the petitioner complies with the provision of Sec. 129 (1)(c), there is no reason for the 1st Respondent to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Sec. 129.

(3.) Hence, this writ petition is disposed of directing the 1st Respondent to release the goods and conveyance in question on the petitioner complying with the conditions prescribed in Sec. 129(1)(c) of the CGST/SGST Act without any further delay. If the proceedings under Sec. 129 result in an adverse order against the petitioner, the bank guarantee furnished by the petitioner will not be invoked for a period of thirty days from the date of the order to enable the petitioner to apply for appropriate relief before the appellate authority.