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of <h1>Brass Scrap and Vehicle Released in Transit Detention Case Upon Payment of Rs. 17,66,620 Under GST Proceedings</h1> <h3>ROYAL IMPEX Versus STATE OF GUJARAT</h3> The HC disposed of a writ application under Article 226 challenging detention of goods in transit and seizure of conveyance during GST proceedings. ... Detention and confiscation of goods and conveyance - seeking provisional release of goods alongwith the conveyance - Section 67(6) of the GST Acts - HELD THAT:- In the case on hand, the writ-applicant dispatched goods from Thane to be received by three individual parties within the State of Gujarat. The goods are in the nature of Brass Scrap. While the goods were in transit, the conveyance was seized and detained. The matter as on date is at the stage of GST MOV-10. The inquiry is in progress - the writ- applicant would submit that his client is ready and willing to deposit an amount of ₹ 17,66,620/- towards tax and penalty and upon deposit of the same, this Court may order the release of the goods and conveyance. This writ-application is disposed off with a direction to the respondent no.2 to release the goods and the conveyance on the condition that the writ-applicant shall deposit the amount of ₹ 17,66,620/-. Once such amount is deposited, the respondent no.2 shall release the goods and the conveyance forthwith. Even otherwise the merits of the case, is not gone into. Application disposed off. Issues:1. Writ-application under Article 226 of the Constitution of India seeking relief for quashing confiscation notice and releasing detained goods and conveyance.2. Detention of goods in transit, seizure of conveyance, and inquiry at the stage of GST MOV-10.3. Dispute involving tax and penalty amount of Rs. 17,66,620 for release of goods and conveyance.4. Decision on releasing goods and conveyance subject to depositing the specified amount.5. Disposal of writ-application with direction to release goods and conveyance while allowing continuation of inquiry.Analysis:The writ-application under Article 226 of the Constitution of India sought relief for quashing the confiscation notice and releasing the detained goods and conveyance. The petitioner, a Proprietary Concern from Thane, Maharashtra, registered under the Central/Maharashtra Goods and Services Tax Act, 2017, had dispatched Brass Scrap goods to parties in Gujarat. However, during transit, the conveyance was seized and detained, leading to the inquiry at the stage of GST MOV-10. The petitioner expressed readiness to deposit Rs. 17,66,620 towards tax and penalty for the release of goods and conveyance.The court heard arguments from both parties, with the learned counsel for the petitioner emphasizing the willingness to deposit the specified amount for release. The learned AGP for the State respondents agreed that upon deposit, the goods and conveyance could be released, allowing the inquiry to proceed at the GST MOV-10 stage. The court, without delving into the case's merits, directed the respondent to release the goods and conveyance upon the petitioner's deposit of Rs. 17,66,620. The decision clarified that the inquiry could continue at the said stage, and the writ-application was disposed of accordingly, with the rule made absolute to that extent. Direct service was permitted in the matter.
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