Interim release of detained GST goods allowed on partial payment and security pending writ proceedings.

Allahabad HC considered interim release of goods detained for alleged transport without an e-way bill, while a writ petition challenging the detention and demand under GST law remained pending. The authorities had assessed the amount payable for release, but the Court did not finally decide the writ at that stage. Pending further hearing and filing of pleadings, interim protection was granted by permitting release of the goods on partial payment and security for the balance, reflecting a conditional safeguard of the revenue interest during the pendency of the petition.

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Issues: Whether, pending consideration of the writ petition challenging detention and the demand raised under Section 129(3)(a) of the GST law, the petitioner was entitled to interim release of the goods and on what terms.

Analysis: The goods were alleged to have been transported without an e-way bill, and the authorities had proceeded to assess the amount payable for release of the goods. The petition was not finally decided at this stage, and counter affidavit and rejoinder were directed to be filed. Pending further hearing, the Court considered it appropriate to grant interim protection by allowing release of the goods on partial payment and security for the balance.

Conclusion: Interim release of the detained goods was permitted on payment of half of the demanded amount and furnishing of an indemnity bond for the remaining half.

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