2022 (9) TMI 1045 - HC - GST

Seeking release of seized Conveyance - recovery of the entire amount from sale of the goods which is also confiscated - respondent No.5 is ready and willing to deposit the fine in lieu of conveyance amounting to Rs.3,16,350/- - HELD THAT - The respondent Nos.3 and 4 are directed to release the conveyance bearing registration No.GJ-06-AV-4708 only to the respondent No.5 on depositing the amount of Rs.3,16,350/- by the respondent No.5 on or before 15th September, 2022. It is clarified that the aforesaid deposit shall be without prejudice to the rights and contentions of the respondent No.5 to be raised in this petition. Stand over to 30th September, 2022.

Summary

Issues:
1. Impleadment of Respondent No.5
2. Confiscation of conveyance and fine determination
3. Deposit of fine and release of conveyance
4. Next hearing date

Impleadment of Respondent No.5:
The judgment begins with the impleadment of Respondent No.5, who is identified as Lataben Ganeshbhai Vinchurkar. The newly joined respondent is the owner of a conveyance bearing registration No. GJ-06-AV-4708, which has been ordered for confiscation in a previous order. The fine in lieu of confiscation is set at Rs.3,16,350. Respondent No.5's advocate expresses that the confiscated conveyance is crucial for the respondent's livelihood, and they are prepared to deposit the fine amount without prejudice to their rights and contentions.

Confiscation of Conveyance and Fine Determination:
The judgment details that the conveyance, essential for Respondent No.5's livelihood, was ordered for confiscation in a previous order. The fine amount in lieu of the confiscation is determined to be Rs.3,16,350. Respondent No.5 expresses readiness to deposit this amount while emphasizing that the conveyance is their sole means of livelihood. The advocate for the respondent Authorities acknowledges the readiness of Respondent No.5 to pay the fine and requests the release of the conveyance, subject to the petition's outcome.

Deposit of Fine and Release of Conveyance:
Considering the submissions from both sides and the specific circumstances of the case, the court directs Respondent Nos. 3 and 4 to release the conveyance bearing registration No. GJ-06-AV-4708 solely to Respondent No.5 upon the deposit of Rs.3,16,350 by Respondent No.5 before 15th September, 2022. The court clarifies that this deposit should not prejudice the rights and contentions of Respondent No.5 in the ongoing petition.

Next Hearing Date:
The judgment concludes by scheduling the next hearing for 30th September, 2022, indicating the continuation of proceedings related to this case.