2019 (8) TMI 580 - HC - GST

Release of seized goods alongwith truck - Section 129 and 130 of the GST Act, 2017 - HELD THAT - This Court is examining the larger issues involved so far as the applicability of the two sections referred to above is concerned. The writ applicant is here before this Court with a prayer that his truck alongwith the goods may be released pending the final disposal of this petition. An amount of ₹ 3,81,852/has been deposited by the writ-applicant towards the tax and penalty - the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act.

Summary

Issues involved:
1. Seizure of truck and goods under Sections 129 and 130 of the GST Act, 2017.
2. Applicability of Sections 129 and 130 of the GST Act, 2017.
3. Release of truck and goods pending final disposal of the petition.
4. Deposit of tax and penalty by the writ-applicant.

Analysis:

1. Seizure of truck and goods under Sections 129 and 130 of the GST Act, 2017: The judgment addresses the seizure of a truck bearing registration number GJ03BT8301, along with goods, by the respondent authorities while in transit. The petitioner, engaged in trading metal scrap, challenges this seizure under Sections 129 and 130 of the GST Act, 2017.

2. Applicability of Sections 129 and 130 of the GST Act, 2017: The Court delves into the larger issues concerning the applicability of Sections 129 and 130 of the GST Act, 2017. The petitioner seeks the release of the truck and goods pending the final disposal of the petition, indicating a dispute over the interpretation and enforcement of these statutory provisions.

3. Release of truck and goods pending final disposal of the petition: Noting that the writ-applicant has deposited an amount of ?3,81,852 towards tax and penalty, the Court orders the immediate release of the truck and goods seized by the respondent authorities under the provisions of the GST Act. This decision reflects the Court's consideration of the petitioner's request for interim relief pending the resolution of the legal proceedings.

4. Deposit of tax and penalty by the writ-applicant: The judgment highlights the writ-applicant's compliance with the requirement to deposit a specific amount towards tax and penalty, as evidenced by the receipt on Page 19, Annexure-D. This deposit plays a crucial role in the Court's decision to direct the immediate release of the seized truck and goods, showcasing the legal significance of fulfilling financial obligations in such cases.

In conclusion, the judgment from the Gujarat High Court addresses the seizure of goods and a truck under the GST Act, 2017, examines the applicability of relevant statutory provisions, orders the release of the seized items pending the petition's final disposal, and emphasizes the importance of complying with tax and penalty obligations in legal proceedings related to such seizures.