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2020 (10) TMI 1131 - HC - GSTApplication for release of seized goods which are perishable in nature - HELD THAT - An application dated 29th September, 2020 has been preferred by the writ applicants addressed to the Superintendent, office of the Commisisoner of Cetral GST, Subhanpura, Vadodara under Section 67(6) of the Central Goods and Services Act, 2017 for provisional release of 7312 bags weighing 252,120 kg - At this point of time, we are not inclined to go into the issue with regard to the legality and validity of the action initiated by the authority under the provisions of the Act. Having regard to the fact that the goods seized are perishable in nature, the authority concerned are directed to look into the application dated 29th September, 2020, annexed at page-83A and pass appropriate order within a period of one week from today in accordance with law - application disposed off.
Issues:
Challenge to Order of seizure in Form GST INS-02, Order of prohibition in Form GST INS-03, and Intimation of payment made voluntarily or against the Show Cause Notice of Statement in Form GST DRC-03. Analysis: The High Court heard the counsel for the writ applicants challenging the legality of the actions taken by the authorities. The subject matter of challenge included the Order of seizure, Order of prohibition, and Intimation of payment made voluntarily or against the Show Cause Notice. The counsel argued that the authorities' actions were not in accordance with the law and requested the release of perishable goods seized by the authorities. The Court acknowledged that the writ applicants had filed an application for provisional release of the perishable goods. While refraining from delving into the legality and validity of the authorities' actions under the Central Goods and Services Act, 2017, the Court directed the concerned authority to review the application for release of 7312 bags weighing 252,120 kg. The Court emphasized the perishable nature of the goods and instructed the authority to make a decision on the application within one week in compliance with the law. Consequently, the High Court disposed of the writ application, clarifying that it had not expressed any opinion on the merits of the case. The Court's decision was centered on the directive to the authority to consider the application for release of the perishable goods promptly, ensuring compliance with the law.
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