2019 (9) TMI 1278 - HC - GST

Release of seized goods alongwith the truck - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The second respondent is directed to forthwith release truck No. GJ-04-X-8728 along with the goods contained therein subject to the final outcome of the present petition.

Summary

Issues:
Release of confiscated goods under section 130 of the CGST Act

Analysis:

The High Court of Gujarat, comprising Ms. Harsha Devani and Ms. Sangeeta K. Vishen, JJ., heard the case presented by Mr. Varis Isani, the advocate for the petitioner, and Ms. Maithili Mehta, the learned Assistant Government Pleader for the respondents. The primary issue at hand was the release of goods confiscated under section 130 of the Central Goods and Services Tax Act, 2017, where the petitioner had already deposited a specific amount with the respondents. The petitioner contended that the deposited amount exceeded the computed value in the confiscation order.

In consideration of the submissions made, the Court directed the second respondent to immediately release the truck, along with its contents, bearing registration number GJ-04-X-8728. However, this release was subject to the final outcome of the ongoing petition. Furthermore, the petitioner was instructed to provide an undertaking to the Court, committing to pay any differential amount if the petition or proceedings under section 130 of the CGST Act were unsuccessful.

The Court also decided to list the matter in the admission board for further proceedings. Additionally, direct service was permitted in this case, ensuring effective communication of all relevant orders and directives to the concerned parties. The Court's decision aimed to balance the interests of both the petitioner and the respondents, ensuring compliance with the legal provisions and safeguarding the rights of all parties involved in the dispute.