2019 (8) TMI 1396 - HC - GST

Seizure of the convenience and the goods - Section 129 of the Central Goods and Service Tax Act 2017 - HELD THAT - It appears that despite such deposition of the amount referred to the authority declining to release the goods and the vehicle, a notice came to be issued under Section 130 of the Act. We direct the release of the vehicle as well as the goods at the earliest. If the proceedings have been initiated for the purpose of confiscation under Section 130 of the Act, they may continue subject to the final outcome of this petition.

Summary

Issues:
Seizure of goods under Section 129 of the Central Goods and Service Tax Act 2017, release of vehicles and goods seized, dispute over the issuance of notice under Section 130 of the Act, payment of tax and penalty for various vehicles, continuation of proceedings under Section 130 subject to the outcome of the petition.

Analysis:
The judgment delivered by the Gujarat High Court pertains to a case involving the seizure of goods under Section 129 of the Central Goods and Service Tax Act 2017. The authority had proceeded with the confiscation of vehicles and goods under Section 130 of the Act. The primary relief sought in the petition was the release of the seized vehicles and goods. In one of the applications, the tax and penalty for a specific vehicle had been deposited, but the authority had still issued a notice under Section 130 of the Act. The court directed the immediate release of the vehicle and goods, clarifying that the proceedings under Section 130 would continue pending the final outcome of the petition.

Regarding the dispute over the issuance of notice under Section 130 of the Act, the petitioner's advocate contended that no such notice had been issued, while the Assistant Government Pleader asserted that the notice had indeed been issued. The court acknowledged the conflicting claims but emphasized that if confiscation proceedings had been initiated, they should proceed, contingent upon the final decision on the petition.

The judgment also addressed several Special Civil Applications concerning different vehicles and the amounts due and payable towards tax and penalty. The court ordered the release of vehicles upon the deposit of the requisite tax and penalty amounts. It further specified that if proceedings under Section 130 had already commenced, they should continue, subject to the final outcome of all the writ applications filed.

In conclusion, the Gujarat High Court's judgment focused on the release of vehicles and goods seized under the Central Goods and Service Tax Act 2017, ensuring compliance with tax and penalty payments, and allowing for the continuation of confiscation proceedings under Section 130 based on the final resolution of the petitions filed.