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2019 (12) TMI 877 - HC - GSTRelease of confiscated goods alongwith vehicle - section 121 of CGST Act - HELD THAT - Taking note of the said submission, it is directed that if the petitioner furnishes a bank guarantee for the amount determined in Ext.P2 notice, then the 1st respondent shall forthwith release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, refer the matter for adjudication in terms of Section 130 of the CGST Act.
Issues: Release of consignment under CGST Act
Analysis: The primary issue in this case revolves around the release of a consignment under the Central Goods and Services Tax (CGST) Act. The petitioner sought the release of the consignment pursuant to a court order dated 13.12.2019. The court order required the petitioner to pay an amount of ?60,000 under Section 121(1)(b) of the CGST Act for the release of the consignment and vehicle. However, during subsequent proceedings, the Government Pleader informed the court that the goods could be released upon payment of the amounts demanded in Ext.P2 notice, calculated in accordance with Section 129(1)(b) of the CGST Act. The court, considering the submission made by the Government Pleader, directed that if the petitioner provides a bank guarantee for the amount determined in Ext.P2 notice, the 1st respondent should immediately release the consignment and vehicle to the petitioner. Furthermore, the court instructed the respondents to refer the matter for adjudication as per the provisions of Section 130 of the CGST Act. This direction ensures that the release of the consignment is subject to further orders to be passed in the writ petition, maintaining legal clarity and procedural compliance. In conclusion, the judgment addresses the issue of the release of the consignment under the CGST Act by outlining specific payment requirements and the provision of a bank guarantee. The court's directive ensures that the release is conditional upon fulfilling the statutory obligations and sets the stage for further adjudication as per the relevant provisions of the CGST Act.
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