GST seizure release can be secured through bond and non-cash security when cash deposit is not feasible.

Goods seized under the GST regime may be released on compliance with the statutory release mechanism, where the relevant documents are available and the discrepancy is confined to documents carried by the driver. The text notes that Section 129 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 governs release of seized goods, and that furnishing a bond and security in a form other than cash can be treated as a reasonable mode of compliance where cash deposit is not feasible. The goods were directed to be released in accordance with law, subject to satisfaction of the proper officer.

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Issues: Whether goods seized under the GST regime could be directed to be released on furnishing bond and security in a form other than cash.

Analysis: The petition challenged the seizure order on the ground that the relevant documents were available and that the discrepancy was only in the documents carried by the driver. The relevant statutory framework for release of seized goods was found in Section 129 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. In view of the request to furnish bond and security, and the inability to deposit security in cash, the requested mode of compliance was treated as reasonable.

Conclusion: The goods were directed to be released in accordance with law to the satisfaction of the proper officer in a form other than cash.

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