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2019 (7) TMI 1384 - HC - GSTConfiscation of vehicle alongwith the sonography machine - Section 130 of the GST Act - HELD THAT - As on date, the vehicle as well as the machine is in custody of the authorities. It appears that in the case on hand, proceedings came to be initiated straight-way under Section 130 of the GST Act. The confiscation proceedings are pending as on date. However, it is not in dispute that the writ applicant has deposited amount of ₹ 3,32,144/- towards tax and penalty. This Court is examining the larger issue as regards Section 129 and Section 130 of the GST Act. The batch of writ applications is to come up for final hearing on 7th August, 2019. Having regard to the fact that the goods involved in the case on hand is a sonography machine and the same is lying with the authorities past more than one month, we are of the view that the same should be released subject to the final outcome of this petition. We direct the respondent authorities to release the sonography machine at the earliest as the writ applicant has deposited the amount of ₹ 3,32,144/- towards tax as well as penalty.
Issues:
1. Confiscation of goods and conveyances under Section 130 of the GST Act 2. Detention and seizure of goods with vehicle No. GJ-01-AT-1961 3. Release of goods during the pendency of the petition 4. Interpretation of Sections 129 and 130 of the GST Act Analysis: The writ applicant, a proprietary concern engaged in trading sonography machines, filed a writ application seeking various reliefs, including quashing a notice for confiscation of goods and conveyances under Section 130 of the GST Act. The applicant had sold a sonography machine to Dr. Devchandbhai Prajapati, which was intercepted by authorities during transit due to a missing e-way bill. The machine and the vehicle were seized, and confiscation proceedings were initiated. The applicant had deposited a sum towards tax and penalty. The court noted the pending proceedings under Sections 129 and 130 of the GST Act and scheduled a final hearing for a later date. The court acknowledged the importance of the issue involving Sections 129 and 130 of the GST Act and decided to release the sonography machine, considering it had been with the authorities for over a month. The court directed the respondent authorities to release the machine promptly since the applicant had already paid a significant amount towards tax and penalty. The court emphasized the need for the release of the machine pending the final resolution of the petition. In conclusion, the court ordered the release of the sonography machine based on the applicant's compliance with the tax and penalty requirements. The court's decision to release the goods before the final hearing demonstrated a balance between the interests of the parties involved and the need for timely resolution of the matter. The judgment highlighted the court's authority to grant interim relief and ensure fairness in proceedings related to confiscation and detention under the GST Act.
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