2021 (3) TMI 374 - HC - GST

Court clarifies process for seized goods release under Central Goods and Service Tax Act

UMA Trading Versus State Of Gujarat

The Court disposed of the writ application seeking the release of seized goods and a truck under the Central Goods and Service Tax Act, 2017. The goods ... Release of seized goods - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Pursuant to the interim order passed by this Court referred to above, the goods have been released. The matter is at the stage of MOV 10 i.e. at the stage of show cause notice for the purpose of confiscation of the goods. The learned counsel appearing for the writ applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not. We may only say that if, final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal under Section 107 of the Act. There is nothing further to be adjudicated in the present matter - Application disposed off. Issues:1. Relief sought for release of seized goods and truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017.2. Provisional release of seized goods and truck pending admission, hearing, and final disposal of the petition.3. Seeking any other appropriate writ, order, or direction.4. Provision for costs of the petition.Analysis:1. The petitioner filed a writ application under Article 226 of the Constitution of India, seeking the release of seized goods and truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017. The petitioner requested a writ of mandamus, certiorari, or any other appropriate writ to direct the respondents to release the goods and truck on suitable terms. The Court noted a previous order from a Coordinate Bench directing the immediate release of the goods and truck, considering their perishable nature and the presence of valid documentation like an invoice and e-way bill.2. The Court acknowledged that the goods had been released following the interim order mentioned earlier. The matter had progressed to the stage of a show cause notice for potential confiscation of the goods. The counsel for the petitioner was uncertain about the existence of a final confiscation order in Form GST MOV 11 under Section 130 of the Act. The Court clarified that if a final confiscation order had been issued, it could be challenged before the appellate authority through an appeal under Section 107 of the Act.3. The Court concluded that if a final confiscation order had been passed, the appropriate course of action would be to challenge it before the appellate authority through the prescribed appeal process. The Court emphasized that there were no further issues to be adjudicated in the present matter, leading to the disposal of the writ application.4. In the final disposition, the Court disposed of the writ application, indicating that the relief sought by the petitioner had been addressed, and the matter had reached a stage where further adjudication was unnecessary. The judgment highlighted the procedural steps available to challenge any final confiscation order if issued, thereby concluding the legal proceedings in the case.