GST Department ordered to release the conveyance at earliest when tax & penalty has already been deposited

The Gujarat High Court in the matter of Sreejith K V/S State of Gujarat has ruled out GST Department to release the conveyance at earliest when tax & penalty has already been deposited.

The bench held, “If the amount towards the tax and penalty has already been deposited, there should not any problem in ordering release of the goods and the conveyance. Even otherwise the goods are Areca Nuts. The goods could be said to be perishable in nature.”

The Judgement was made by Honorable Mr. Justice J.B.Pardiwala and Honorable MS. Justice Nisha M. Thakore

The Petitioner i.e. Sreejith K. was represented by Advocates Mr Mihir Joshi & Ms Pooja K Ashar and the Respondent i.e. State of Gujarat, was represented by Advocate Mr Utkarsh Sharma.

To Read Judgement Download PDF Given Below: