Owner of seized vehicle must pay Rs. 4,21,200 to release it after ownership transfer to State.

The court directed the petitioner, the registered owner of a goods carriage vehicle detained for tax evasion, to pay Rs. 4,21,200 in cash for the release of the vehicle, following the ownership vesting with the State Government post-confiscation order under Section 130 of the GST Act. The payment did not waive the petitioner's right to challenge the confiscation order in present or future legal proceedings, ensuring compliance with the payment while preserving the right to contest the confiscation.

---

---

Issues:
Detention of goods carriage vehicle for tax evasion, release of vehicle on furnishing security, payment of tax, penalty, and redemption fine, ownership of vehicle vested with State Government, payment in cash for release of vehicle, appellate proceedings against confiscation order.

Detention of Goods Carriage Vehicle for Tax Evasion:
The petitioner, the registered owner of a goods carriage vehicle, approached the court aggrieved by the detention of her vehicle by the respondents on suspicion of tax evasion related to the goods carried. The petitioner stated that the owner of the goods was untraceable, and despite proceedings under Section 130 of the GST Act being completed against her, she sought release of the vehicle on furnishing security for the redemption fine in lieu of confiscation.

Release of Vehicle on Furnishing Security:
The Government Pleader argued that the vehicle could only be released upon the petitioner paying the tax due on the goods, the penalty under Section 122 for the vehicle, and the redemption fine applicable. The total amount payable was specified at Rs. 4,21,200, and since an order of confiscation had been issued for the vehicle, payment had to be made in cash and not through a Bank Guarantee.

Ownership of Vehicle Vested with State Government:
The court noted that under Section 130 of the GST Act, the ownership of the vehicle had vested with the State Government following the confiscation order. The petitioner, seeking release of the vehicle during pending appellate proceedings against the Section 130 order, was directed to pay the specified amount in cash, and not through a Bank Guarantee, for the release of the vehicle.

Payment in Cash for Release of Vehicle:
Considering the arguments, the court disposed of the writ petition by directing that upon payment of Rs. 4,21,200 to the respondents, the vehicle would be released to the petitioner. The payment was to be made in cash, and it was clarified that this payment did not affect the petitioner's right to challenge the confiscation order through appropriate legal proceedings.

Appellate Proceedings Against Confiscation Order:
The judgment emphasized that the payment made by the petitioner for the release of the vehicle did not prejudice her right to challenge the confiscation order in the ongoing or future legal proceedings. This provision ensured that the petitioner could contest the confiscation order while complying with the payment requirement for the release of the vehicle.

---