The writ applicants may prefer an application under Section 67(6) of the CGST Act for the provisional release of the goods and the vehicle.
Section 129 & 130 of the CGST Act, 2017— Goods in Transit –-- The applicant prayed for directing the respondent to release the truck along with the goods contained therein by quashing the order of detention passed in FORM GST MOV¬06; and for quashing the notice issued for confiscation of the goods and the conveyance in FORM GST MOV¬10. The court on 07.01.2021 issued notice to the respondent returnable on 13th January 2021. The applicant’s counsel submitted that final order in the form of GST MOV ¬11 under Section¬130 has been passed and they would prefer the appeal before the appellate authority under Section 107. He requested that atleast the goods and the vehicle may be ordered to be released on depositing of the amount towards the tax, penalty and fine in lieu of the confiscation.
Held that:- The Hon’ble High Court directed the applicant to prefer an application for the provisional release of the goods and the vehicle. If any such application is filed, then the appellate authority shall take it out for hearing and may consider releasing the goods and the vehicle, after depositing the amount towards the penalty and fine in lieu of the confiscation.