2019 (6) TMI 812 - HC - GST

Release of seized goods - perishable commodity Groundnut - HELD THAT - The writ applicant has been able to make out a strong prima facie case to have some interim order in his favor at this stage. Taking into consideration the fact that the goods in question i.e. groundnut is a perishable commodity we direct the authorities to release the vehicle as well as the goods at the earliest on the writ applicant depositing an amount of 1, 60, 000/- with the concerned authority at the earliest. The issue shall be looked into on the returnable date along with the allied matters. Let NOTICE be issued to the respondent returnable on 19th June 2019 .

Summary

Issues Involved:
Seizure under GST Act, legality and validity of notice under Section 130, release of goods, perishable commodity, deposit amount, allied matters.

Analysis:
The High Court of Gujarat, comprising Mr. J.B. Pardiwala and Mr. A.C. Rao, JJ., issued a notice returnable on 19th June, 2019, in response to a writ applicant's plea. The court acknowledged the strong prima facie case presented by the applicant regarding the seizure of a truck and a consignment of groundnut under the GST Act. A notice under Section 130 of the GST Act was issued, calling for a show cause on the confiscation of goods and imposition of penalties. The court noted that the legality and validity of such notice were under scrutiny in related cases. However, considering the perishable nature of the groundnut, the court directed the authorities to release the vehicle and goods upon the applicant depositing ?1,60,000 with the concerned authority promptly. The court decided to further examine the issue on the returnable date in conjunction with related matters and allowed for direct service. The case was to be heard with Special Civil Application No. 9897 of 2019 and other related cases.