2023 (9) TMI 782 - HC - GST

Seeking release of goods alongwith conveyance - exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129 - HELD THAT - In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration MH-09CU-0099, shall be released provided the petitioner complies with the conditions imposed. Petition allowed.

Summary

Issues Involved:
1. Interpretation of sections 129 and 130 of the Central Goods and Services Tax Act, 2017.
2. Jurisdiction of authorities in seizing goods in transit and passing orders under section 130.

Summary:
The High Court of Gujarat heard arguments from Mr. Avinash Poddar for the petitioner and Ms. Shruti Dhruve for the respondents regarding the petition to set aside an order passed under section 130 of the Central Goods and Services Tax Act, 2017, and for the release of seized goods and conveyance with registration number MH-09CU-0099. The petitioner contended that the authorities seized the goods in transit under section 129 of the Act, and then passed an order under section 130 without providing the petitioner the benefits of release under section 129, which the petitioner argued was without jurisdiction. It was also noted that similar matters had been entertained by the court previously, granting interim relief for the release of goods and conveyance.

The court set a returnable date and granted interim relief on the condition that the petitioner complies with certain requirements, including depositing a penalty amount, providing a bank guarantee for confiscation of goods, and depositing fines for confiscation of the conveyance. Failure to comply with these conditions would result in the vacating of the interim relief. The court permitted direct service and listed the petition with a previous special civil application.