2019 (8) TMI 713 - HC - GST

Release of seized goods and vehicle - Sections 129 and 130 respectively of the GST Act, 2017 - HELD THAT - The amount has been deposited by the writ-applicant towards the tax and penalty. In such circumstances, the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act.

Summary

Issues involved:
1. Seizure of truck and goods under Sections 129 and 130 of the GST Act, 2017.
2. Release of truck and goods pending final disposal of the petition.
3. Deposit of tax and penalty by the writ-applicant.

Analysis:

Issue 1: Seizure of truck and goods under Sections 129 and 130 of the GST Act, 2017
The judgment addresses the seizure of a truck and goods by the respondent authorities under Sections 129 and 130 of the GST Act, 2017. The petitioner, engaged in the transport business, claimed ownership of the seized truck. The court acknowledges the application's focus on the applicability of the mentioned sections. The court examines the larger issues surrounding the enforcement of these sections in the present case.

Issue 2: Release of truck and goods pending final disposal of the petition
The petitioner seeks the release of the truck and goods during the pendency of the petition. The court notes that the petitioner has deposited a specific amount towards tax and penalty, as evidenced by the receipts provided. In light of this deposit, the court directs the respondent authorities to immediately release the truck and goods seized under the provisions of the GST Act. This decision reflects the court's consideration of the petitioner's request for interim relief pending the final resolution of the case.

Issue 3: Deposit of tax and penalty by the writ-applicant
The judgment highlights that the petitioner has made a deposit totaling a specific amount, covering both tax and penalty. The court takes cognizance of the receipts provided as evidence of this deposit. This deposit plays a crucial role in the court's decision to direct the immediate release of the truck and goods seized by the respondent authorities. The court's recognition of the petitioner's financial compliance through the deposit influences the outcome in favor of the petitioner.

In conclusion, the judgment delves into the seizure of the truck and goods under relevant sections of the GST Act, the petitioner's plea for release pending the petition's disposal, and the significant deposit made towards tax and penalty. The court's decision to order the immediate release of the seized items is based on a combination of legal considerations and the petitioner's financial actions, as reflected in the deposited amount.