GST detention procedure requires notice and hearing before seizure; interim release ordered on balance deposit and undertaking.

Interim release of seized goods and vehicle under GST was directed where the goods were perishable, part of the demanded amount had already been deposited, and a prima facie view was taken that the notice under section 130 had been issued without following the procedure required under section 129, including notice and opportunity of hearing. Release was allowed against deposit of the balance amount and filing of an undertaking, while the petition remained pending for further consideration.

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Issues: Whether the detained goods and vehicle were liable to be released on an interim basis on deposit of the amount demanded, pending consideration of the petition challenging the action under sections 129 and 130 of the Goods and Services Tax law.

Analysis: The writ applicant was transporting perishable goods and had already deposited part of the amount demanded. The order records a prima facie view that the notice under section 130 had been issued without compliance with the procedure contemplated by section 129, including issuance of notice and opportunity of hearing. In these circumstances, the matter was treated as fit for interim protection and the release of the goods and vehicle was directed against deposit of the balance amount and filing of an undertaking.

Outcome: Interim release of the seized goods and vehicle was directed upon deposit of the balance amount and filing of an undertaking, with the petition kept pending for further hearing.

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