Respondent is bound to abide by the mandate of the Statute. If the petitioner offers to pay the amount as contemplated under Section 130(2) of the CGST Act, it is needless to mention the 1st respondent shall release the goods in favour of the petitioner, on such payment being made.
Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner submitted that the goods, subject to the confiscation proceedings, are perishable in nature. The court observed that when confiscation proceedings are authorized by the Act, the officer is bound to give to the owner of the goods an option to pay in lieu of confiscation, such amount as contemplated under the said provision. The Counsel for the petitioner submitted that the petitioner is willing to pay the amount in lieu of confiscation. The court observed that the respondent is bound to abide by the mandate of the Statute.
Held that:- The Hon’ble High Court directed that if the petitioner offers to pay the amount as contemplated under Section 130(2) of the Act, the respondent shall release the goods in favour of the petitioner, on such payment being made. Post on 16.09.2021.
Respondent is bound to abide by the mandate of the Statute. If the petitioner offers to pay the amount as contemplated under Section 130(2) of the CGST Act, it is needless to mention the 1st respondent shall release the goods in favour of the petitioner, on such payment being made.
Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner submitted that the goods, subject to the confiscation proceedings, are perishable in nature. The court observed that when confiscation proceedings are authorized by the Act, the officer is bound to give to the owner of the goods an option to pay in lieu of confiscation, such amount as contemplated under the said provision. The Counsel for the petitioner submitted that the petitioner is willing to pay the amount in lieu of confiscation. The court observed that the respondent is bound to abide by the mandate of the Statute.
Held that:- The Hon’ble High Court directed that if the petitioner offers to pay the amount as contemplated under Section 130(2) of the Act, the respondent shall release the goods in favour of the petitioner, on such payment being made. Post on 16.09.2021.