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2023 (5) TMI 713 - HC - GSTJurisdiction - Confiscation of goods (when in transit) - it was submitted that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction - HELD THAT - Rule, returnable on 19.4.2023. By way of interim relief, the goods of the petitioner shall be released provided the petitioner complies with the conditions imposed.
Issues involved:
The issues involved in the judgment are the legality of the order passed under Section 130 of the Goods and Services Tax Act, 2017, and the exercise of powers under Section 129 in relation to the confiscation of goods in transit. Summary: Issue 1: Legality of order under Section 130 The petitioner sought to set aside the order dated 3.3.2023 passed under Section 130 of the Goods and Services Tax Act, 2017, where the goods were confiscated by the authorities. The contention raised was that the authorities first exercised powers under Section 129 by intercepting the goods in transit, and then proceeded to pass an order under Section 130 without providing the petitioner the benefits of release under Section 129. It was argued that this approach may be without jurisdiction as Section 129 is an independent provision. The petitioner also highlighted similar cases entertained by the court where interim relief for release of goods was granted. Issue 2: Conditions for interim relief The court, by way of interim relief, ordered the release of the petitioner's goods subject to certain conditions. The petitioner was directed to deposit a total penalty amount of Rs.11,12,343 with the authorities, furnish a bond for a fine of Rs.6,00,000 in lieu of confiscation of goods, and further deposit Rs.11,12,343 as a fine in lieu of confiscation of the conveyance. Compliance with these conditions would result in the release of both the goods and the vehicle. Non-compliance would lead to the vacation of the interim relief granted. In conclusion, the court scheduled the rule to be returnable on 19.4.2023 and permitted direct service. The petition was to be listed with Special Civil Application for further proceedings.
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