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2022 (10) TMI 997 - HC - GSTDirection to conclude the proceedings under section 129 after having initiated the proceedings under the provision of section 129 of the CGST Act - detention/ seizure/adjudication of penalty for the goods in transit - HELD THAT - By way of interim relief, it is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022 passed in Form No. GST MOV-11 subject to the following conditions (i) The petitioner deposits the amount of penalty on the goods of Rs. 4,14,850/-; (ii) The petitioner deposits the amount of fine in lieu of confiscation of the conveyance, amounting to Rs. 4,14,850/-. Thus, the petitioner, in all, shall deposit Rs. 8,29,700/-; (iii) The petitioner furnishes the bond to the tune of Rs. 23,04,724/-. Upon compliance of the above conditions by the petitioner, the goods and the conveyance of the petitioner be released by the respondent-authority. The order of the interim relief shall remain part of the main matter - Civil Application is allowed and disposed of.
Issues:
Petition for direction to conclude proceedings under section 129 of CGST Act, quash confiscation proceedings, interim relief for stay of implementation of order in FORM GST MOV-11. Analysis: The petition sought direction for concluding proceedings under section 129 of the CGST Act and to quash the confiscation proceedings along with the order of confiscation in FORM GST MOV-11. The petitioner requested interim relief to stay the implementation of the order in FORM GST MOV-11 until the final disposal of the petition. The petitioner, through learned advocate Mr. Vakhariya, highlighted the admission of similar matters by the Court, indicating a controversy regarding the exercise of powers under section 130 of the CGST Act. It was mentioned that interim relief was granted in another similar matter to release goods and conveyance upon certain conditions. The petitioner expressed willingness to abide by similar conditions. The learned Assistant Government Pleader, Mr. Parikh, did not dispute the facts presented by Mr. Vakhariya. Additionally, the petitioner filed a separate Civil Application seeking the release of goods and conveyance. Mr. Vakhariya proposed specific conditions for the release of goods and conveyance, including furnishing a bond and depositing penalty and fine amounts. Considering the submissions and facts presented, the Court directed the respondent to release the goods and conveyance of the petitioner that were confiscated and detained as per the order dated 24.09.2022 in FORM GST MOV-11. The release was subject to conditions such as depositing penalty and fine amounts and furnishing a bond. Upon compliance with these conditions, the goods and conveyance were to be released by the respondent-authority, and the order of interim relief was to be part of the main matter. The Civil Application was allowed and disposed of based on the terms mentioned in the judgment. Direct service was permitted to respondent Nos. 3 and 4, and notice was issued in the petition returnable on 24.11.2022, with direct service allowed for respondent Nos. 3 and 4 as well.
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