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of <h1>Provisional Release Granted for Goods and Vehicle Pending Appeal</h1> The Court directed the applicants to pursue provisional release through the statutory appeal process, clarifying that the tax amount was deposited, and if ... Maintainability of application - alternative remedy of preferring a statutory appeal - Provisional Release of detained goods alongwith Truck - Section 129 and 130 of the GST Act - HELD THAT:- As we are relegating the writ applicants to avail an alternative remedy of preferring a statutory appeal against the final order of confiscation, the request for provisional release of the goods and the vehicle pending final disposal of the appeal also should made before the appellate authority. In this regard, we may say that the writapplicants may prefer an application under Section66(6) of the Act for the provisional release of the goods and the vehicle. If any such application is filed, then the appellate authority shall take it out for hearing and may consider releasing the goods and the vehicle on the writ applicants depositing the amount towards the penalty and fine in lieu of the confiscation. We may clarify that according to Mr. Parikh, the amount of towards the tax has already been deposited. If the writ applicants agreed to deposit the entire amount, then in such circumstances, the appellate authority shall provisionally release the goods and the vehicle pending the final disposal of the appeal. This writ application stands disposed of. Issues:1. Release of detained truck and goods under GST Acts.2. Challenge against notice for confiscation of goods and conveyance.3. Provisional release of goods and vehicle pending appeal against final order of confiscation.Issue 1: Release of detained truck and goods under GST ActsThe writ applicants sought relief through a writ of mandamus or certiorari to release truck GJ-01-DZ-0598 and its goods by quashing the order of detention and notice for confiscation. The Court heard arguments from both parties, where the counsel for the applicants argued that the notice for confiscation could not have been issued without prior notice under Form MOV07. The counsel proposed the release of goods upon payment of tax and penalty, totaling around Rs. 4.60 lakh. The Court issued a notice to respondents returnable on a specified date and directed the matter to be posted on top of the Board.Issue 2: Challenge against notice for confiscation of goods and conveyanceDuring further hearings, the counsel for the applicants informed the Court about the final order of confiscation under Section 130 of the Act. The counsel indicated the intention to challenge this order through an appeal under Section 107 of the Act. A request was made for the release of goods and the vehicle upon depositing the required amount for tax, penalty, and fine in lieu of confiscation, amounting to Rs. 19 lakh. The Court, considering the availability of an alternative remedy through a statutory appeal, directed the applicants to seek provisional release by filing an application under Section 66(6) of the Act before the appellate authority. It was clarified that if the entire amount was deposited, the appellate authority would provisionally release the goods and the vehicle pending the appeal's final disposal.Issue 3: Provisional release of goods and vehicle pending appeal against final order of confiscationThe Court disposed of the writ-application, emphasizing that it had not expressed any opinion on the confiscation order's merits, as it was not on record. The applicants were directed to pursue the provisional release through the statutory appeal process, with the appellate authority having the discretion to release the goods and vehicle upon depositing the necessary amount towards penalty and fine. The Court clarified that the tax amount had already been deposited, and if the entire sum was paid, the goods and vehicle would be provisionally released pending the appeal's resolution.This detailed analysis outlines the Court's considerations and directions regarding the release of the detained truck and goods, the challenge against the notice for confiscation, and the provisional release of goods and the vehicle pending appeal against the final order of confiscation under the GST Acts.
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