The respondent is directed to release the goods and the conveyance in detention after ascertaining petitioner's prima facie ownership and depositing the amount that may become payable by him in terms of demand notice.
Section 130 of the CGST Act, 2017— Goods in Transit - The petitioner vehicle was intercepted on 26.3.2021 and seized on same day. The physical verification of the goods was done after more than a week i.e. on 3.7.2021, the order of detention of goods and the vehicle came to be made on the same day. The petitioner sought release of the goods on the ground that they were perishable; no decision thereon taken. The respondent counsel submitted that confiscatory proceedings are initiated u/s 130 of the Act and it is open to the petitioner to participate in the said proceedings. The court observed that section 130 provides for release of goods and vehicle. Further, it is supported by the CBIC 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.
Held that:- The Hon’ble High Court allowed petition in part and issued a Writ of Mandamus 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.
The respondent is directed to release the goods and the conveyance in detention after ascertaining petitioner's prima facie ownership and depositing the amount that may become payable by him in terms of demand notice.
Section 130 of the CGST Act, 2017— Goods in Transit - The petitioner vehicle was intercepted on 26.3.2021 and seized on same day. The physical verification of the goods was done after more than a week i.e. on 3.7.2021, the order of detention of goods and the vehicle came to be made on the same day. The petitioner sought release of the goods on the ground that they were perishable; no decision thereon taken. The respondent counsel submitted that confiscatory proceedings are initiated u/s 130 of the Act and it is open to the petitioner to participate in the said proceedings. The court observed that section 130 provides for release of goods and vehicle. Further, it is supported by the CBIC 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.
Held that:- The Hon’ble High Court allowed petition in part and issued a Writ of Mandamus 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.