2018 (3) TMI 739 - HC - GST

Confiscation of seized vehicle along with certain quantities of beedies - Held that - as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention - petition allowed.

Summary

Issues:
1. Seizure of petitioner's vehicle declared illegal
2. Relief sought for release of seized vehicle

Analysis:
The judgment delivered by Hon'ble Sri Justice C.V. Nagarjuna Reddy pertains to a Writ Petition filed to challenge the seizure of the petitioner's vehicle and seek its release. The vehicle, along with a quantity of beedies, was seized by respondent No.1 on a specific date. A local dealer involved in the supply of beedies had also filed a related Writ Petition. The Court had previously directed the release of seized goods in a similar case. After hearing arguments from both parties, the Court concluded that the seized vehicle was not subject to confiscation due to tax liabilities. Therefore, the continued detention of the vehicle was deemed unnecessary.

The Court allowed the Writ Petition and directed respondent No.1 to release the seized vehicle bearing a specific registration number back to the petitioner. Additionally, a related post-disposal matter was also addressed, and it was disposed of as infructuous. The judgment ensures the protection of the petitioner's rights and highlights the importance of legal procedures in cases involving the seizure of assets.