Court clarifies CGST liability, orders seized goods release on payment of tax & penalty.

The court entertained the writ petition challenging orders under the IGST and CGST Acts, noting the absence of a GST Tribunal. It clarified the petitioner's liability under specific sections of the CGST Act and ordered the release of seized goods upon payment of tax and a 100% penalty under Section 129(1)(a), with the provision of security for the remaining amount. The judgment granted time for responses and further proceedings, emphasizing the conditional nature of the payment pending final determination.

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Issues:
1. Challenge against orders passed under IGST Act and CGST Act.
2. Jurisdiction of GST Tribunal.
3. Liability of petitioner under Section 129(1)(a) and 129(1)(b) of CGST Act.
4. Release of seized goods upon payment of tax and penalty.

Analysis:
1. The petition challenges the orders passed by respondent no.3 and respondent no.4 under the IGST Act and CGST Act. The petitioner's counsel argues that the liability of the petitioner should arise under Section 129(1)(a) and not under Section 129(1)(b) as determined by the Authority. The court notes the absence of a GST Tribunal and entertains the writ petition.

2. The court grants four weeks to the respondents to file a response and allows the petitioners to file a rejoinder affidavit within one week thereafter. The case is connected with a previous writ petition for further proceedings after the specified period.

3. The court, considering the circumstances, orders the release of the seized goods to the petitioners upon payment of the specified tax and a 100% penalty under Section 129(1)(a) of the Act. The petitioners are directed to provide security other than cash and bank guarantee for the remaining amount. However, the payment is subject to final determination in the matter.

In conclusion, the judgment addresses the challenge against orders under the IGST and CGST Acts, acknowledges the absence of a GST Tribunal, clarifies the liability of the petitioner under specific sections of the CGST Act, and allows the release of seized goods upon payment of tax and penalty with certain conditions.

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