Court Orders Release of Vehicle & Goods Upon Deposit

The Court ordered the immediate release of the vehicle and goods upon depositing a specified amount with the concerned Department, highlighting compliance with procedural requirements under Sections 129 and 130 of the GST Act. The judgment emphasizes the importance of adhering to legal procedures in detention and confiscation of goods, while also granting interim relief to the writ applicant pending further proceedings.

---

---

Issues involved:
Interpretation of Sections 129 and 130 of the GST Act; Release of goods and vehicle seized by GST Department; Compliance with legal procedures in detention and confiscation of goods.

Analysis:
1. The writ applicant, engaged in plywood business, ordered goods from a manufacturer in Haryana. The goods were intercepted by GST Department officers during transit, alleging undervaluation. The Department claimed the goods were worth more than the invoiced amount.
2. The Assistant Government Pleader stated the applicant owes around Rs. 2,15,000 in GST, with Rs. 78,000 already paid. Proceedings under Section 130 of the GST Act were initiated.
3. The main issue concerns the interpretation of Sections 129 and 130 of the GST Act. An interim order was proposed for the release of the seized vehicle and goods pending further proceedings.
4. A coordinate Bench order highlighted the legal procedure under Sections 129 and 130 of the GST Act for detaining goods in transit. Non-compliance with Section 129 procedures was noted in the show cause notice issued under Section 130.
5. The Court ordered the immediate release of the vehicle and goods upon depositing Rs. 1.50 lakh with the concerned Department. The matter was scheduled for further hearing to be assisted by the Advocate General.

This judgment addresses the legal aspects of detention and confiscation of goods under the GST Act, emphasizing compliance with procedural requirements and the grant of interim relief. The Court's decision to release the seized vehicle and goods upon depositing a specified amount reflects a balanced approach pending final resolution of the case.

---