2019 (8) TMI 860 - HC - GST

Detention of truck along with the goods - applicability of Sections 129 and 130 respectively of the Act, 2017 - HELD THAT - Taking into consideration the fact that the goods are of perishable nature being the agricultural product and also considering the fact that the writ applicant has deposited an amount with the respondent No.2 towards the tax and penalty, as determined, we are inclined to order release of the goods as well as the vehicle - the respondent No.2 is directed to release the vehicle as well as the goods at the earliest.

Summary

Issues:
- Seizure of goods in transit
- Confiscation proceedings under Sections 129 and 130 of the Act, 2017
- Release of goods and vehicle

Seizure of Goods in Transit:
The judgment addresses the situation where the petitioner, engaged in trading agricultural products, had goods seized while in transit to deliver cumin. The respondent No.2 intercepted and detained the truck, leading to the seizure of the goods. A notice was issued under Section 130 of the Act, 2017, initiating confiscation proceedings. The court acknowledged the petitioner's prima facie case and the nature of the goods as perishable agricultural products. Despite the ongoing confiscation proceedings, the court directed the immediate release of the goods and the vehicle considering the perishable nature of the goods and the petitioner's deposit of a specified amount towards tax and penalty.

Confiscation Proceedings under Sections 129 and 130 of the Act, 2017:
The judgment delves into the applicability of Sections 129 and 130 of the Act, 2017, concerning the detention and confiscation of goods in transit. While the court recognized the pending confiscation proceedings initiated by respondent No.2 under Section 130, it also considered the larger issues surrounding the application of these sections. The court's decision to order the release of the goods and vehicle was influenced by the perishable nature of the agricultural products and the petitioner's compliance in depositing a specific amount towards tax and penalty determined by respondent No.2.

Release of Goods and Vehicle:
In light of the circumstances, the court directed the respondent No.2 to release the vehicle and the goods promptly. The court emphasized the perishable nature of the agricultural goods and the petitioner's proactive step of depositing an amount towards tax and penalty. The order for the release of goods and the vehicle was made to prevent further deterioration of the perishable goods and to address the immediate concerns raised by the petitioner.