Vinesh Jain vs. Govt Of Nct Of Delhi & Ors.
Held
The Court accepted the respondents' assurance that an assessment order would be passed within two weeks, including a decision on parking/haltage charges. The respondents are bound by this undertaking.
Facts
The petitioner filed a writ petition seeking directions for inventory of seized goods, issuance of GST MOV-04, intimation of tax/penalty, and release of goods and lorry. The vehicle was seized on August 28, 2020.
Key Issues
Whether the respondents should be directed to expedite the assessment and release of seized goods and the vehicle under GST law.
Sections Cited
Section 129
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Cause title — parties, addresses and appearances
O R D E R The petition has been listed before this Bench by the registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present writ petition has been filed for directing the respondents to make the inventory of the goods and issue a copy of the GST MOV-04 to the respondent.
Learned counsel for the petitioner further prays for intimation to the petitioner regarding the payment of any tax or penalty as per the GST Act, 2017, under Section 129, for the goods not covered by the documents by issuing GST MOV-07. He further prays for the release of goods after payment of due tax/penalty as per the GST Act, 2017 and for release of lorry by issuing release order in GST MOV-05. This is a digitally signed
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