2020 (7) TMI 669 - HC - GST

Maintainability of appeal - alternative remedy of appeal - Release of seized goods along with conveyance - Confiscation - appealable order or not - section 130 of CGST Act - HELD THAT - As a final order of confiscation has been passed and the same being an appealable order, we relegate the writ applicant to file a statutory appeal as provided under Section 107 of the Act. Along with the appeal, it shall be open for the writ applicant to prefer a Miscellaneous Application under section 67(6) of the Act 2017 for provisional release of the vehicle pending the final disposal of the appeal. If any such application under section 67(6) of the Act is filed by the writ applicant, then the authority concerned shall look into the same at the earliest and pass an appropriate order in accordance with law - application disposed off.

Summary

Issues:
1. Seizure and confiscation of a truck under the GST Act 2017
2. Writ application under Article 226 of the Constitution of India for release of the truck pending appeal

Analysis:
1. The writ applicant, claiming to be the owner of a seized truck under the GST Act 2017, sought relief through a writ application under Article 226 of the Constitution of India. The truck was seized by respondent No.2, and a final confiscation order in Form MOV-11 was issued under Section 130 of the Act. The applicant requested the release of the truck on payment of a fine in lieu of confiscation, pending the final disposal of the case.

2. The Court, acknowledging the appealable nature of the confiscation order, directed the writ applicant to file a statutory appeal under Section 107 of the Act. Additionally, the applicant was advised to file a Miscellaneous Application under section 67(6) of the Act 2017 for the provisional release of the vehicle during the appeal process. The Court emphasized that any such application should be promptly reviewed by the relevant authority for a lawful decision.

3. The judgment concluded by disposing of the writ application while clarifying that no opinion on the merits of the petition was expressed. The Court's decision centered on guiding the applicant to follow the statutory appeal process and file necessary applications for the truck's release, leaving the final decision on the appeal outcome and release of the vehicle to the appropriate authorities.