2021 (6) TMI 591 - HC - GST

Reopening of proceedings - invocation of Section 32 K(3) of the CE Act - HELD THAT - Since the petitioner has challenged the notice for confiscation of goods and conveyance dated 19.04.2021, the Court is not inclined to interfere with the same at this juncture. It is needless to say that as and when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal as may be permissible under section 107 of the Goods and Services Tax Act, 2017. Petition disposed off.

Summary

Issues:
- Challenge to detention order and notice for confiscation of goods and conveyance
- Challenge to order for physical verification
- Release of detained goods and conveyance
- Challenge to order in Form GST MOV 02

Analysis:
1. The petitioner sought various reliefs through the present petition, including challenging the impugned detention order, notice for confiscation of goods and conveyance, order for physical verification, and an order in Form GST MOV 02. The Court, in an earlier order, directed the release of the detained goods and conveyance upon the petitioner making specified payments.

2. The petitioner's advocate confirmed compliance with the payment conditions, resulting in the release of the goods and conveyance. The respondent's counsel referred to previous orders in similar cases and highlighted the petitioner's right to appeal against any final confiscation order. The Court noted that since the petitioner contested the notice for confiscation, it would not interfere at the current stage. The Court emphasized the petitioner's appeal rights under section 107 of the Goods and Services Tax Act, 2017 upon the issuance of a final confiscation order.

3. Consequently, the Court disposed of the petition, subject to the mentioned observations. The judgment underscores the importance of the petitioner's appeal rights in case of a final confiscation order and refrains from intervening in the ongoing proceedings related to the confiscation notice. The decision reflects a balanced approach, ensuring the petitioner's procedural rights are safeguarded while acknowledging the legal framework governing such matters.