For the purpose of release of goods seized that are perishable in nature, it is Rule 141 that will apply and not Rule 140. it is provided that in case the petitioner pays the amount in terms of Rule 141 of the CGST Rules, 2017 to the authorities concerned, the goods shall be released forthwith.
Section 129 of the CGST Act, 2017—Goods in Transit ---The petitioner challenged the order dated 14.9.2021 passed under Section 129(3) of the Act and further challenged the appellate order dated 6.10.2021, whereby, the appeal of the petitioner was rejected. The counsel for the petitioner contended that the e-way bill that was generated was in terms of sub-rule (10) of Rule 138 and the e-way bill was valid at the time of interception. Since the goods are perishable in nature therefore, under Rule 140, after obtaining the security, the goods may be released. The court observed that the matter requires consideration. The respondent counsel prayed for and is granted three weeks' time to file a counter affidavit.
Held that:- The Hon’ble High Court listed the matter thereafter. The court as an interim relief, directed that in case the petitioner pays the amount in terms of Rule 141 to the authorities concerned, the goods shall be released forthwith.
For the purpose of release of goods seized that are perishable in nature, it is Rule 141 that will apply and not Rule 140. it is provided that in case the petitioner pays the amount in terms of Rule 141 of the CGST Rules, 2017 to the authorities concerned, the goods shall be released forthwith.
Section 129 of the CGST Act, 2017—Goods in Transit ---The petitioner challenged the order dated 14.9.2021 passed under Section 129(3) of the Act and further challenged the appellate order dated 6.10.2021, whereby, the appeal of the petitioner was rejected. The counsel for the petitioner contended that the e-way bill that was generated was in terms of sub-rule (10) of Rule 138 and the e-way bill was valid at the time of interception. Since the goods are perishable in nature therefore, under Rule 140, after obtaining the security, the goods may be released. The court observed that the matter requires consideration. The respondent counsel prayed for and is granted three weeks' time to file a counter affidavit.
Held that:- The Hon’ble High Court listed the matter thereafter. The court as an interim relief, directed that in case the petitioner pays the amount in terms of Rule 141 to the authorities concerned, the goods shall be released forthwith.