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2023 (8) TMI 574 - HC - GSTSeeking provisional release of the goods and conveyance - Section 67(6) of the Gujarat State Goods and Services Tax Act, 2017 - HELD THAT - Rule returnable on 02.08.2023. Further, by way of interim relief, it is directed that the goods and vehicle of the petitioner shall be released provisionally, provided the petitioner complies with the following conditions; (i) The petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs. 3,55,252/-; (ii) The petitioner shall deposit the total amount of fine in lieu of confiscation of conveyance, of Rs. 1,77,626/-; (iii) The petitioner shall also furnish fresh bonds for an amount of Rs. 35,52,500/- with regard to the fine in lieu of confiscation of the goods; (iv) it is, further, directed that the Respondent-authority shall not pass any other and further order under Section 130 of the Gujarat State Goods and Services Tax Act, till final disposal of this petition. Upon compliance of the aforesaid conditions, the goods and the vehicle both, shall be released by the Respondent-authorities, forthwith.
Issues involved:
Interception and seizure of goods and conveyance, non-release of goods by Respondent-authority, petition for provisional release under Section 67(6) of the Gujarat State Goods and Services Tax Act, 2017, reference to previous court orders for similar matters. Judgment Summary: Interception and Seizure of Goods and Conveyance: The conveyance bearing Registration No. KA-14-C-3976 along with the goods was intercepted by the Respondent-authority on 21.06.2023 and subsequently seized. The petitioner raised objections against this action. Petition for Provisional Release: The petitioner requested provisional release of the goods and conveyance under Section 67(6) of the Gujarat State Goods and Services Tax Act, 2017. However, the Respondent-authority did not release them, leading to the filing of the present petition. Reference to Previous Court Orders: The petitioner's advocate referred to previous court orders in similar matters, where interim relief was granted in favor of the petitioners. The petitioner urged for a similar order in their case, expressing readiness to pay the penalty and bond for fine in lieu of confiscation of goods. Court Decision: The court heard the submissions and issued Rule returnable on 02.08.2023. As interim relief, the court directed the provisional release of goods and the vehicle on certain conditions, including depositing penalty and fine amounts, furnishing fresh bonds, and restraining the Respondent-authority from passing further orders under Section 130 of the Gujarat State Goods and Services Tax Act. Compliance with these conditions would result in the immediate release of goods and the vehicle. Non-compliance would lead to the vacation of the interim relief. The petition was to be listed with another special civil application. End of Judgment Summary
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