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of <h1>High Court Notice on GST Act Section 130 Interpretation: Vehicle Release on Payment</h1> <h3>RAFIQBHAI MAMADBHAI MANAKIYA Versus STATE OF GUJARAT</h3> RAFIQBHAI MAMADBHAI MANAKIYA Versus STATE OF GUJARAT - 2020 (32) G. S. T. L. J39 (Guj.) Issues: Interpretation of section 130 of the Central Goods and Services Tax Act, 2017 regarding the confiscation of conveyance and imposition of fines.In the judgment delivered by the Gujarat High Court, the petitioner's advocate argued that under section 130 of the CGST Act, the owner of a conveyance used for hire should have the option to pay a fine equal to the tax payable on the goods being transported instead of facing confiscation. The advocate highlighted the third proviso to sub-section (2) of the Act to support this argument. On the other hand, the Assistant Government Pleader disputed this position by referring to the second proviso to sub-section (2) and sub-section (3) of section 130. The court, after considering the submissions from both sides, issued a notice returnable on a specified date. Additionally, as an ad-interim relief measure, the court directed the second respondent to release the petitioner's vehicle upon payment of a fine of Rs. 62,024 as proposed in the notice issued under section 130 of the Act. This directive was subject to the final outcome of the petition and the proceedings under section 130 of the CGST Act. The court specified that the amount paid would be treated as a deposit by the petitioner pending the final outcome, with the right to challenge any adverse order before a higher authority. The petitioner was also required to file an undertaking with the court in this regard. Direct service of the order was permitted for compliance.
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