Section 67(6) of the CGST Act, 2017— Provisional release -- The petitioner prayed for quashing the summon; to direct the respondents not to take any actions against the petitioner, exercising powers under Section 69 read with Section 132 without following due procedure of law of assessment and adjudication of alleged evasion of GST. The goods were seized and detained under Section 67. The applicant submitted that he is seeking to confine the relief only to the extent of getting the goods released. He pointed out that his clients have been served with a notice under Section 130 of the Act calling upon them to show cause as to why the goods should not be confiscated, which is yet to be adjudicated. He prayed that pending confiscation proceedings, the goods may be ordered to be released. Even pending the confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods subject to certain terms and conditions. The court observed that the applicant should prefer an appropriate application under Section 67(6) of the Act for the provisional release of the goods.
Held that:-The Hon’ble High Court held that pending confiscation proceedings, if the applicants file an application under Section 67(6) for provisional release of the goods and the vehicle, then the competent authority shall pass an appropriate order, within a period of fifteen days. If the applicants are aggrieved with the order then it shall be open for them to prefer an appeal before the appellate authority under Section 107 of the Act.—Karan Toshniwal Vs. State of Gujarat [2020] 27 TAXLOK.COM 050 (Gujarat)