Goods seized under GST could be released on submitting declarations in KVATIS system: HC

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Section 129 of the Central Goods and Services Tax Act, 2017/Rule 55 of the Central Goods and Services Tax Rules, 2017 – Offences and penalties – Detention, seizure and release of goods and conveyances in transit – Seizing Authority had detained goods of assessee under transport (a consignment of stock transfer) as well as vehicle on ground that transportation of goods was not accompanied by a valid copy of stock transfer invoice/delivery chalan that ought to have accompanied goods as per provisions of rule 55 of Central Goods and Services Tax Rules – Whether since necessary declarations under Central Goods and Services Tax Rules were made in KVATIS system and further there was no dispute with regard to genuineness of invoice, goods in question as well as vehicle required to be released – Held, Yes

Citation: [2018] 93 taxmann.com 68 (Kerala)