GST detention and provisional release: goods may be released on deposit and bond while the statutory appeal continues.

Where an order under the GST law is appealable, detained goods may be provisionally released while the statutory appeal is pursued. The Court directed release of the goods on deposit of 25% of the disputed tax and penalty demand, together with a bond securing the balance amount. It also indicated that the vehicle could be released provisionally in favour of the transporter on furnishing a bond for the full tax and penalty amount, subject to approach before the competent authority. The petition was disposed of with conditional interim relief and liberty to pursue the appellate remedy.

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Issues: Whether goods and the vehicle detained for alleged transportation without a valid e-Way bill could be provisionally released pending statutory appeal, and on what conditions.

Analysis: The order challenged before the Court was appealable under the Tripura State Goods and Services Tax Act, 2017, and the petitioner was permitted to pursue that remedy. Pending such appeal, the Court considered the facts and directed provisional release of the goods on deposit of 25% of the disputed tax and penalty demand together with a bond securing the balance amount. The Court also indicated that the vehicle could be released provisionally in favour of the transporter on furnishing a bond for the full value of the tax and penalty, if the transporter approached the competent authority.

Conclusion: Provisional release of the goods was granted on specified conditions, and the petitioner was allowed to pursue the statutory appeal.

Final Conclusion: The petition was disposed of with conditional interim relief in respect of the detained goods and liberty to avail the appellate remedy.

Ratio Decidendi: Where an order under the GST law is appealable, the Court may permit provisional release of detained goods on deposit and bond conditions while preserving the statutory appellate remedy.

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