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2021 (3) TMI 535 - HC - GSTRelease of seized goods alongwith the truck - Section 130 of CGST Act - HELD THAT - This Court is not sure whether any final order of confiscation under Section 130 of the Act has been passed or not. If the final order of confiscation under Section 130 of the Act has been passed, then it shall be open for the writ applicant to prefer an appeal before the appellate authority under Section 107 of the Act. If, ultimately, the writ applicant succeeds in appeal, then he would be entitled to the refund of the amount as deposited by him. Application disposed off.
Issues:
1. Relief sought for the release of a truck under Article 226 of the Constitution of India. 2. Interpretation of provisions of section 130 of the Central Goods and Services Tax Act, 2017 regarding confiscation of conveyance and payment of fine. 3. Ad-interim relief granted for the release of the truck upon payment of a fine. 4. Uncertainty regarding the final order of confiscation under Section 130 of the Act and the right to appeal. Analysis: Issue 1: The writ applicant sought relief for the release of a truck under Article 226 of the Constitution of India, requesting a writ of mandamus or any appropriate order directing the respondents to release the truck. Issue 2: The Court considered the provisions of section 130 of the CGST Act, particularly the third proviso to sub-section (2), which allows the owner of a conveyance used for hire to pay a fine in lieu of confiscation equal to the tax payable on the goods transported. The petitioner argued that even if confiscation is ordered, only a fine would be required to be paid. Issue 3: An ad-interim relief was granted for the release of the truck upon payment of a specified fine as proposed in the notice issued under Section 130 of the Act. The amount paid was treated as a deposit pending the final outcome of the proceedings, with the petitioner retaining the right to challenge any adverse order. Issue 4: The Court noted uncertainty regarding the final order of confiscation under Section 130 of the Act. It clarified that if a final order is passed, the petitioner can appeal under Section 107 of the Act. Success in the appeal would entitle the petitioner to a refund of the deposited amount. The writ application was disposed of with these observations, without expressing any opinion on the merits of the case.
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