2019 (8) TMI 592 - HC - GST

Release of seized goods alongwith vehicle - Sections 129 and 130 of the GST Act, 2017 - HELD THAT - The writ-applicant is entitled to some interim order. This writ-application has something to do with the Sections129 and 130 of the GST Act, 2017. This Court is looking into the larger issue, which has been raised in a batch of writ-applications, however, as on date, we are inclined to release the conveyance and goods on the condition that the writ-applicant deposits an amount of ₹ 3,11,016/with the concerned authority.

Summary

Issues:
Release of truck and goods pending final disposal of petition under Sections 129 and 130 of the GST Act, 2017.

Analysis:
The High Court of Gujarat, comprising Mr. J. B. Pardiwala and Mr. A. C. Rao, JJ., considered a case where the petitioner, engaged in transportation, sought the release of a seized truck bearing registration No. RJ14GK4863 along with the goods in transit. The court noted the petitioner's plea for interim relief pending final disposal of the petition. After hearing arguments from both parties and examining the evidence, the court found merit in the petitioner's request and acknowledged the relevance of Sections 129 and 130 of the GST Act, 2017 in the matter. Despite addressing a broader issue raised in a group of similar petitions, the court decided to grant interim relief by ordering the release of the conveyance and goods upon the petitioner depositing ?3,11,016 with the concerned authority. The court emphasized that the release would be immediate upon the deposit of the specified amount, allowing for direct service in this regard.