2023 (11) TMI 136 - HC - GST

Detention of goods alongwith vehicle - Jurisdiction - exercise of powers under Section 129 of CGST Act 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 - Rule, returnable on 27.9.2023. 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 vehicle Truck No.GJ- 27-TT-7795, shall be released, provided the petitioner comply with the conditions imposed - application allowed.

Summary

Issues involved:
The issues involve the detention and seizure of a vehicle transporting Cumin Seeds under Sections 129 and 130 of the Central Goods and Services Tax Act, 2017.

Detention and Seizure under Section 129:
The petitioner's goods in transit were intercepted and confiscated under Section 129 of the Act. The petitioner argued that the authorities acted without jurisdiction by not following the proper procedure of Section 129 before invoking Section 130 for confiscation. The petitioner also cited previous cases where interim relief was granted in similar situations.

Interim Relief Granted:
The court, considering the circumstances, directed the release of the goods and the vehicle upon the petitioner fulfilling certain conditions. These conditions included depositing a penalty amount, furnishing a bond, and paying fines in lieu of confiscation of goods and conveyance. Compliance with these conditions would lead to the release of the goods and conveyance by the authorities.

Conclusion:
The court granted a draft amendment and allowed the petition. It directed the release of the goods and vehicle upon meeting specified conditions. The case was to be listed with a related Special Civil Application from a previous year for further proceedings.