If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6) of the Act for the provisional release of the goods and the conveyance.
Section 129 and 130 of the CGST Act, 2017— Goods in Transit —–The applicant challenged the detention order in Form GST MOV-06 dated 6th November 2020 and also the notice dated 9th December 2020 issued in Form GST MOV-10. The goods and the conveyance were seized and detained as the authority concerned noticed certain discrepancies, as noted in Form GST MOV-06. The authority issued a notice in Form GST MOV-10 under Section 130 calling upon the writ applicant to show cause as to why the goods and conveyance should not be confiscated. The inquiry is still in progress. The applicant counsel submitted that a detailed reply has been filed however, no final decision has been taken. The goods are perishable in nature being Tobacco products. The court observed that if the goods are of perishable nature, then applicant can prefer an application under Section 67(6) of the Act for the provisional release of the goods and the conveyance.
Held that:- The Hon’ble High Court directed the respondent that if any application is filed by the applicant for provisional release, then the respondent shall immediately pass an appropriate order in accordance with law.