2023 (11) TMI 767 - HC - GST

Seeking release of seized goods along with truck - HELD THAT - Recently, this Court passed an order in Special Civil Application No. 5900 of 2023, Dated 28.04.2023 2023 (5) TMI 1144 - GUJARAT HIGH COURT , whereby, the rule is issued and interim relief is also granted - In view of the above, RULE, returnable on 2ND AUGUST, 2023. By way of interim relief, it is directed that the goods of the petitioner as well as the conveyance / vehicle, bearing registration No. GJ-02-VV-7845, shall be RELEASED, subject to the petitioner complying with the conditions imposed - application allowed.

Summary

Issues involved: Petition under Article 226 for release of seized goods and truck u/s 129(1) of CGST Act, 2017.

Details of the Judgment:

Issue 1: Seizure and detention of goods without e-way bill

The petitioner, a company trading agricultural produce, had its conveyance carrying cumin seeds intercepted by Respondent No.2 on 11.06.2023. The authorities issued forms MOV-1 and MOV-2 to the petitioner and a detention order in form MOV-6 due to the absence of an e-way bill. Subsequently, a notice proposing confiscation of goods was issued on 18.06.2023. The petitioner's counsel referred to Sections 129 and 130 of the CGST Act, 2017, highlighting previous interim orders issued by the Court in similar matters. The Court noted the past orders and directed the release of goods and the vehicle subject to certain conditions, including the deposit of penalties and furnishing of a bond.

Issue 2: Conditions for release of seized goods

The Court directed the petitioner to comply with specific conditions for the release of the seized goods and vehicle. These conditions included depositing the total penalty amount, providing a bond for the fine in lieu of confiscation of goods, depositing additional fines, filing an undertaking disclosing business details, and cooperating in the adjudication proceedings. Non-compliance with any condition would result in the interim relief being revoked. The authorities were instructed to release the goods and vehicle promptly upon fulfillment of the specified conditions.

Outcome:
The Court issued a rule returnable on 2ND AUGUST, 2023, and granted interim relief for the release of the goods and vehicle upon the petitioner meeting the prescribed conditions. The matter was listed with a related Special Civil Application, and direct service was permitted.