2023 (9) TMI 339 - HC - GST

Release of goods alongwith conveyance - benefits of release of the goods under Section 129 of GST Act not availed - H ELD THAT - Rule, returnable on 21.06.2023. By way of interim relief, it is directed that the goods of the petitioner as well as vehicle shall be released subject to conditions imposed - application allowed.

Summary

Issues involved:
The issues involved in the judgment are the invocation of powers under section 130 of the Central Goods and Services Tax Act, 2017, and the seizure of goods and conveyance under section 129 of the Act.

Issue 1: Invocation of powers under section 130:
The petitioner sought to set aside an order passed under section 130 of the Act, dated 11.04.2023, and requested the release of the goods and conveyance with registration No. TS-12-UC 2787. The authorities intercepted the goods in transit and seized them under section 129 before passing the order under section 130 against the petitioner. The petitioner argued that the authorities did not follow the proper procedure as provided in section 129 before invoking section 130, leading to a lack of jurisdiction.

Issue 2: Interim relief and conditions:
The petitioner prayed for interim relief based on previous court orders in similar cases. The court directed the release of the goods and vehicle upon certain conditions. The petitioner was required to deposit a penalty amount, furnish a bank guarantee for the fine in lieu of confiscation of goods, and deposit another amount for the fine in lieu of confiscation of the conveyance. Non-compliance with any of these conditions would result in the vacating of the interim relief granted.

The court granted interim relief to the petitioner, allowing for the release of the goods and conveyance upon fulfilling the specified conditions. The case was listed with a previous Special Civil Application for further proceedings.