2024 (2) TMI 472 - HC - GST

Detention of goods alongwith vehicle - order passed without there being any breach on the part of the petitioners - HELD THAT - The respondents authorities are directed to consider such representation dated 15th December 2023 and decide the same within a period of two weeks from today. This petition is disposed of.

Summary

Issues involved: Petition under Article 226 of the Constitution of India regarding the detention and seizure of a vehicle transporting seeds; Request to quash the detention order u/s 129(1) of the Act; Representation for release of goods under Section 67(6) of the Central Goods and Services Tax Act, 2017.

Detention and Seizure of Vehicle:
The petitioner sought relief to quash and set aside the action of detaining and seizing the vehicle transporting seeds. The petitioner requested the issuance of appropriate writ or order to serve the purpose of justice. The order of detention dated 11/12/2023 under Section 129(1) of the Act was challenged on the grounds of no breach on the part of the petitioners. The petitioner also sought interim relief for the release of the goods pending the final hearing of the petition. The Honorable Court directed the respondent authorities to consider the petitioner's representation for release of goods on payment of fine and penalty under Section 67(6) of the CGST Act, 2017 within two weeks.

Representation for Release of Goods:
The petitioner made a representation dated 15th December 2023 for the release of goods on payment of fine and penalty during the pendency of adjudication proceedings under Section 130 of the CGST Act, 2017. The petitioner's advocate submitted that the representation should be considered by the respondent authorities. The Court directed the authorities to decide on the representation within a period of two weeks from the date of the order. Subsequently, the petition was disposed of with the above directions provided to the respondent authorities.