High Court orders release of seized goods under GST Act due to perishable nature

The High Court of Gujarat directed the release of a seized truck and groundnut consignment under the GST Act upon the applicant depositing a specified amount due to the perishable nature of the goods. The court acknowledged the prima facie case presented by the applicant and issued a notice under Section 130 of the GST Act for further proceedings, including examination of the notice's legality and validity. The case was scheduled for a returnable date in conjunction with related matters for further consideration.

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Issues Involved:
Seizure under GST Act, legality and validity of notice under Section 130, release of goods, perishable commodity, deposit amount, allied matters.

Analysis:
The High Court of Gujarat, comprising Mr. J.B. Pardiwala and Mr. A.C. Rao, JJ., issued a notice returnable on 19th June, 2019, in response to a writ applicant's plea. The court acknowledged the strong prima facie case presented by the applicant regarding the seizure of a truck and a consignment of groundnut under the GST Act. A notice under Section 130 of the GST Act was issued, calling for a show cause on the confiscation of goods and imposition of penalties. The court noted that the legality and validity of such notice were under scrutiny in related cases. However, considering the perishable nature of the groundnut, the court directed the authorities to release the vehicle and goods upon the applicant depositing Rs. 1,60,000 with the concerned authority promptly. The court decided to further examine the issue on the returnable date in conjunction with related matters and allowed for direct service. The case was to be heard with Special Civil Application No. 9897 of 2019 and other related cases.

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