HC Directed Release of Confiscated Goods/Vehicle After Penalty Deposit or Bank Guarantee Furnished
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- Last Updated on 9 June, 2023
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Case Details: Pooran Singh v. Union of India - [2023] 151 taxmann.com 84 (Gujarat)
Judiciary and Counsel Details
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- N.V. Anjaria & Devan M. Desai, JJ.
- Bhaumik Dholariya for the Petitioner.
- Raj Tanna for the Respondent.
Facts of the Case
In the instant case, the interim prayer was filed by the petitioner for release of the goods and conveyance. It was submitted that when the goods were being transported in the vehicle, the GST authorities intercepted the goods of petitioner and exercised powers under section 129 of the CGST Act, 2017 (the Act) to seize the goods and the conveyance. Thereafter, the authorities proceeded to exercise powers under section 130 of the Act and issued the confiscation order.
The petitioner contended that the authorities had taken possession of the goods which were in transit under Section 129 of the Act. It was submitted that Section 129 begins with non obstante clause and it is a provision independent of Section 130. Therefore, the action of switching over to Section 130 and issuing notice thereunder without providing benefit of release of the goods under Section 129 was without jurisdiction.
High Court Held
The Honorable High Court noted that this Court has already granted interim relief of release of the goods and conveyance in similar cases but subject to conditions. Therefore, the Court held that the matter will be listed for hearing but by way of interim relief, the goods and the vehicle both shall be released by the authorities on depositing penalty or furnishing bank guarantee.
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