2023 (4) TMI 1005 - HC - GST

Seeking release of detained goods alongwith truck - petitioner is ready and willing to abide by the conditions - HELD THAT - It is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 09.10.2022 passed under FORM GST MOV-06 subject to the conditions imposed. Application allowed.

Summary

Issues:
1. Detention of goods and truck under section 130 of the CGST Act.
2. Release of goods and conveyance upon fulfillment of conditions.
3. Quashing of Show Cause Notice and detention order.

Analysis:
1. The first issue pertains to the detention of goods and a truck under section 130 of the CGST Act. The petitioner sought release of the detained goods and conveyance bearing a specific truck number. The controversy revolved around the exercise of powers under section 130 of the CGST Act, leading to the filing of the application.

2. Moving on to the second issue, the Court heard arguments from both sides. The petitioner, represented by Mr. Abhishek Kumar Malvi, highlighted a similar case pending before the Court where interim relief was granted for the release of goods and conveyance upon certain conditions. The petitioner expressed readiness to comply with similar conditions in the present case. It was proposed that a bond of Rs. 6,64,300 be furnished, along with deposits towards penalty and fine for the release of goods and conveyance during the ongoing petition.

3. The final issue involved a separate petition seeking to quash a Show Cause Notice and the detention order dated 09/10/2022. This petition was filed under Article 226 of the Constitution of India. The Court issued a notice and directed the matter to be heard along with other related cases, with a deadline set for the Union of India to file its reply.

In conclusion, the Court granted interim relief in the form of releasing the goods and conveyance upon the petitioner's compliance with specified conditions, including deposits and furnishing a bond. The Civil Application was allowed and disposed of accordingly, with direct service permitted to specific respondents. The separate petition regarding the quashing of the Show Cause Notice and detention order was also acknowledged, with further proceedings scheduled to address the matter comprehensively.