9911796707
TMI Blog2021 (9) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... wner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings. 2. The above question of law arises for consideration in the following fact matrix: (a) Petitioner being a dealer registered under the Karnataka Goods & Services Tax Act, 2017 and under the Central Goods & Services Tax Act, 2017, having purchased pan masala and cented chewing tobacco was transporting the same in the goods vehicle bearing No.TN77 L 4639 on 26.3.2021; the said vehicle having been intercepted at around 1.30 pm on that day at Bidadi industrial area, the statement of its driver recorded, it had been seized. (b) The physical verification of the goods having been accomplishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly moved the Writ Court; so contending, he seeks dismissal of the Writ Petition. 4. Having heard the learned counsel for the parties and having perused the Petition Papers, this Court is inclined to grant a limited indulgence in the matter as under and for the following reasons: (a) The text of provision of Sec. 129 of the Act provides for detention of the goods along with the transport vehicle and Sec.130 provides for the confiscation of the same on certain grounds, as contended by learned AGA is true; however, sub-section (2) of Sec. 130 providing for redemption of confiscated goods & conveyances reads as under: "(2) Whenever confiscation of any goods or conveyances is authorized by this Act, the officer adjudging it shall give to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of such proceedings being indefinite. (c) The request of the petitioner for release of the goods and the conveyance in detention is also supported by the Central Board of Indirect Taxes and Customs Circular No.41/15/2018-GST, New Delhi dated 13.4.2018 which prescribes the procedure to be followed by the authorities for interception of conveyances for inspection of goods; the said Circular in so many words prescribes a very short period for concluding the inspection proceedings i.e., three working days plus the time extended in writing by the Commissioner or his designate; clauses (h), & (l) which read as under lend support to the claim of petitioner for release of the goods and the vehicle: "(h) Where the owner of the goods or any per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance." In the above circumstances, this writ petition is allowed in part; a Writ of Mandamus issues to the respondent to release the goods and the conveyance in detention immediately to the petitioner after ascertaining his prima facie ownership and on his depositing the total amount comprised in Sec.130 Notice dated 13.08.2021 in GST MOV 10, subject to outcome of the confiscation proceedings; petitioner shall not put forth any grounds of equity by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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