2019 (7) TMI 757 - HC - GST

Release of seized goods - furnishing of bank guarantee - Section 129 of the Kerala GST Act 2017 - HELD THAT - The respondents release the goods detained as per proceedings in Exts.P5 and P6 subject to the petitioner furnishing Bank Guarantee for the amount determined by the respondents in this behalf and also that the Bank Guarantee is kept alive during the pendency of the proceedings under Section 129. The proceedings are disposed of as expeditiously as possible, preferably within two months from the date of receipt of copy of this order. Proceedings disposed off.

Summary

Issues:
Challenge to legality of Exts.P6 proceedings under Section 129 of Kerala GST Act 2017, seeking release of goods, and issuance of appropriate writs.

Analysis:
The petitioner sought various reliefs, including quashing of Ext.P6 notice issued by the 1st respondent under Section 129 of the Kerala GST Act 2017, proper adjudication considering clerical mistakes in e-way bills, release of goods on accepting bank guarantee, and any other justified orders. The learned Counsel did not press the contentions challenging the legality of Exts.P6 proceedings but sought release of goods on furnishing a Bank Guarantee. The Court, considering the submission, disposed of the writ petition by directing the respondents to release the detained goods upon the petitioner furnishing a Bank Guarantee for the determined amount, which should be kept alive during the proceedings under Section 129. The Court emphasized expeditious disposal of proceedings, preferably within two months, and instructed the second respondent to consider the e-way bills produced by the petitioner (Exts.P4 and P4(a)) while adjudicating the matter under Section 129.

This judgment highlights the importance of Bank Guarantee for release of detained goods and the need for expeditious disposal of proceedings under Section 129 of the Kerala GST Act 2017. The Court's decision to dispose of the writ petition based on the petitioner's submission regarding the Bank Guarantee reflects a practical approach to resolving the issue at hand. The directive to consider the e-way bills submitted by the petitioner during adjudication underscores the significance of documentary evidence in such proceedings. Overall, the judgment demonstrates the Court's concern for timely resolution of disputes related to the release of goods and the adherence to procedural requirements under the GST Act.