2023 (6) TMI 681 - HC - GST

Seeking provisional release of detained goods - case of appellant is that the order impugned in the writ petition is a cryptic order and does not contain sufficient reasons warranting detention - HELD THAT - On examining the order passed by the Writ Court, it is evident that the Writ Court took note of the fact that the order impugned therein is subject to a statutory appeal under Section 107 of the CGST Act and also noticed that Section 129 of the CGST Act enables the appellant to seek provisional release of goods subject to fulfilment of conditions specified therein. The appellant has completely failed to establish that there is any infirmity in the impugned order warranting interference. The Writ Appeal is dismissed by affirming the order passed by the Writ Court. As a corollary, it is open to the appellant to approach the appellate authority under the CGST Act within a period of ten(10) days from the date of receipt of a copy of this order.

Summary

Issues involved:
The issues involved in the judgment are the impugned proceedings dated 08.05.2023 leading to the detention of goods, the sufficiency of reasons for detention, and the appellant's right to appeal u/s 107 of the CGST Act and seek provisional release u/s 129(1) of the CGST Act.

Impugned Proceedings and Detention of Goods:
The appellant, who was the writ petitioner, challenged the proceedings dated 08.05.2023 which resulted in the detention of their goods. The Writ Court allowed the petitioner to file a statutory appeal u/s 107 of the CGST Act and also move an application u/s 129(1) of the CGST Act for provisional release of the detained goods.

Sufficiency of Reasons for Detention:
The appellant's counsel argued that the impugned order was cryptic and lacked sufficient reasons justifying the detention of the goods. However, upon review, the Court found that the Writ Court had considered the provisions of the CGST Act, specifically u/s 107 for appeal and u/s 129 for provisional release. The appellant failed to demonstrate any defects in the impugned order that would necessitate intervention by the Court.

Judgment and Appellate Options:
The Writ Appeal was dismissed, upholding the decision of the Writ Court. The appellant was given the option to appeal to the appellate authority u/s 107 of the CGST Act within ten days and to apply for provisional release u/s 129 before the second respondent. The Court directed prompt consideration of any such application for provisional release. The connected miscellaneous petitions were closed as a result of the judgment.