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2019 (7) TMI 1505 - HC - GSTConfiscation of the goods stored in the warehouse of the writ applicant - Sealing of the warehouse - power of Officer to affix the seal - HELD THAT - This writ application is disposed off with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security - application disposed off.
Issues:
1. Sealing of premises of the petitioner's business. 2. Confiscation of goods stored in the warehouse. 3. Legal authority to affix seal on the warehouse. 4. Criminal prosecution and judicial custody of the petitioner's brothers. 5. Application under section 76(6) of the Act for release of seized goods. Analysis: 1. The petitioner, engaged in the scrap business, sought relief against the sealing of their business premises. The petitioner, registered under the Gujarat Goods and Services Tax Act, 2017, faced confiscation proceedings for goods stored in their warehouse. The petitioner's grievance centered on the seal affixed by authorities, challenging the legality of the action. 2. The petitioner's counsel argued that the seal was unjustified, citing Section 67 of the Act, which allows for seizure if goods are liable for confiscation. The counsel contended that a less intrusive order could have sufficed to prevent removal of goods. The petitioner's brothers were in judicial custody, adding complexity to the situation. 3. In opposition, the respondent's counsel asserted the authority under Section 76(2) to seal premises. The initiation of criminal prosecution and the brothers' custody were highlighted to justify the actions taken. The respondent defended the seal as lawful under the circumstances. 4. After considering arguments and evidence, the court disposed of the writ application. The petitioner was granted liberty to apply under Section 76(6) for provisional release of seized goods upon fulfilling specified conditions. The competent authority was directed to review such applications and issue orders in compliance with the law, concluding the judgment on this matter.
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