Interim release of truck and goods granted under GST confiscation proceedings subject to deposit and undertaking.

Pending proceedings under section 130 of the CGST Act, the Gujarat HC directed interim release of a truck and goods on deposit of the specified amount and filing of an undertaking to pay the differential amount if the petitioner failed in the proceedings. The Court also required the petitioner to cooperate with the proceedings. The matter was kept pending for the returnable date, with interim relief operating subject to compliance with the stated conditions.

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Issues: Whether, pending further proceedings, interim release of the truck and goods could be directed on deposit of an amount and filing of an undertaking in relation to proceedings under section 130 of the CGST Act.

Analysis: The petition was taken up at the stage of issuance of rule and the Court granted interim relief by directing release of the truck and goods upon deposit of Rs. 1,50,000 and filing of an undertaking to pay the differential amount if the petitioner failed in the proceedings under section 130 of the CGST Act. Cooperation in the proceedings was also directed.

Outcome: Interim relief was granted in favour of the petitioner, subject to deposit and undertaking, and the matter was kept pending for further returnable date.

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