Interim release of seized goods on security under GST detention provisions pending writ adjudication.

Interim release of seized goods was ordered on furnishing security, applying the statutory scheme under Section 129(1)(c) of the Bihar Goods and Services Tax Act, 2017. The goods had been intercepted and seized during transit, with tax and penalty demands raised, and the Court considered the nature of the goods and the allegation that the default occurred within Kishanganj. Pending adjudication of the writ petition, the authority was directed to release the goods within 48 hours of receipt or production of the order, while the State was permitted to file its counter affidavit.

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Issues: Whether the seized goods were liable to be released on furnishing of security pending adjudication of the writ petition.

Analysis: The proceedings arose from interception and seizure of goods loaded in a truck, with tax and penalty demanded under the Bihar Goods and Services Tax Act, 2017. Considering the nature of the goods, the allegation that the default occurred within Kishanganj, and the statutory framework under Section 129(1)(c), the Court found it appropriate to grant interim release while permitting the State to file its counter affidavit.

Conclusion: The authority was directed to release the goods within 48 hours of receipt or production of a copy of the order on the petitioner furnishing security in terms of Section 129(1)(c) of the Act.

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