GST confiscation proceedings bar criminal court interim release of a vehicle once the special statutory mechanism is invoked.

Section 129 of the GST law provides a special mechanism for detention, seizure and provisional release of a conveyance, while Section 130 separately governs confiscation. Because confiscation proceedings had already been initiated against the vehicle, the criminal court lacked jurisdiction to entertain an application for interim release on supurdnama. The rejection of the application was therefore consistent with the statutory scheme, and release of the vehicle had to be pursued before the competent GST authorities under the prescribed procedure.

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Issues: Whether the criminal court could entertain an application for interim release of a conveyance on supurdnama when proceedings for detention, seizure and confiscation had already been initiated under the GST law.

Analysis: Section 129 of the GST law provides a special mechanism for detention, seizure and release of goods and conveyances in transit, including provisional release on payment of tax and penalty or on furnishing security. Section 130 governs confiscation of goods or conveyances and operates in a different field. Both provisions contain non obstante clauses and are intended to override contrary provisions where the statutory conditions are attracted. Since the GST department had already initiated confiscation proceedings in respect of the vehicle, the Magistrate was found to lack jurisdiction to entertain the supurdnama request. The rejection of the application by the courts below was therefore held to be consistent with the statutory scheme.

Conclusion: The application for interim release was not maintainable before the criminal court once GST confiscation proceedings had been initiated, and the rejection of supurdnama was upheld.

Final Conclusion: The petition was not allowed on merits, and the petitioner was left to pursue release of the vehicle before the competent GST authorities in accordance with the statutory procedure.

Ratio Decidendi: Where a special fiscal statute provides an overriding and self-contained mechanism for detention, seizure, provisional release and confiscation of a conveyance, the criminal court cannot grant interim release of the vehicle once confiscation proceedings are already in motion.

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