Challenged GST detention of goods vehicles leads to court direction for release with deposit.

The petitioner challenged the GST authority's action of detaining vehicles with goods, leading to an adjudication order imposing tax and penalty. The Appellate Authority upheld the order, with no further appellate forum available. The petitioner sought release of the detained vehicle, prompting a writ petition. The court admitted the petition, requiring an affidavit for final adjudication. The judge directed release of the vehicle upon depositing additional tax, to be done within two weeks. The respondents were to file an affidavit-in-opposition post-Christmas vacation, with final hearing scheduled five weeks after vacation, advising both parties to prepare written notes of arguments.

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Issues Involved:
Challenge to impugned action by GST authority, appeal before Appellate Authority, availability of further appellate forum, release of detained vehicle with goods, final adjudication.

Analysis:
The petitioner challenged the GST authority's action of detaining vehicles with goods, citing a violation of the State GST Act. An adjudication order was passed, imposing a tax of Rs. 3,38,400 and a penalty of Rs. 21,20,000. The petitioner appealed to the Appellate Authority, which upheld the adjudication order. The petitioner contended that the order of the Appellate Authority was further appealable, but the Tribunal was not available. The petitioner had made a pre-deposit of the disputed demand while filing the appeal. Now, seeking release of the detained vehicle, the petitioner moved to challenge the Appellate Authority's order.

The judge noted the unavailability of a further Appellate forum against the Appellate Authority's order and admitted the writ petition. The issues raised required an affidavit from the respondents for final adjudication. Regarding the release of the detained vehicle with goods, the judge directed the concerned respondents to release the vehicle upon depositing an additional tax amount of Rs. 3,38,400 within two weeks. Upon compliance and deposit, the vehicle should be released within three days, subject to fulfilling other formalities.

The respondents were instructed to file an affidavit-in-opposition within two weeks after the Christmas vacation, with the petitioner given one week to reply thereafter. The matter was listed for final hearing five weeks after the vacation period. Both parties were advised to prepare short written notes of arguments for the hearing.

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