2019 (10) TMI 1012 - HC - GST

Release of goods - goods are perishable and hazardous in nature - section 67(8) of CGST Act read with Rule 141 of the CGST Rules - HELD THAT - Subject to compliance of the above provisions of law, the goods so seized may be considered for release within next one week. Petition disposed off.

Summary

Issues:
Release of perishable and hazardous goods under the Central Goods and Services Tax Act, 2017.

Analysis:
The judgment by the Allahabad High Court, delivered by Justice Bharati Sapru and Justice Rohit Ranjan Agarwal, addressed the issue of releasing perishable and hazardous goods under the Central Goods and Services Tax Act, 2017. The court noted that the goods in question were perishable and hazardous, requiring urgent attention. The learned Additional Advocate General for the State, Sri Manish Goyal, highlighted the provisions under Section 67(8) of the Act read with Rule 141 of the relevant Rules. Section 67(8) empowers the Government to specify goods or classes of goods that, due to their perishable or hazardous nature, must be disposed of promptly after seizure. Rule 141 outlines the procedure for seized goods, stating that if the taxable person pays an amount equivalent to the market price of the goods or the tax, interest, and penalty due, the goods must be released immediately upon proof of payment.

The court emphasized the importance of complying with the legal provisions mentioned above to facilitate the release of the seized goods. It was decided that subject to meeting the requirements set out in the law, the goods could be considered for release within the following week. The writ petition was disposed of based on these considerations, ensuring that the process for releasing perishable and hazardous goods under the Central Goods and Services Tax Act, 2017, was followed diligently and in accordance with the law.