Petitioner Wins Interim Relief: GST Confiscation Challenge Allowed with Conditional Goods Release under Section 129

The HC allowed the petition challenging GST confiscation proceedings under section 129 of CGST Act. The Court directed release of detained goods and conveyance upon petitioner depositing penalty and fine amounts and furnishing a bond. The interim relief was granted with specific conditions, and the Civil Application was disposed of with direct service permitted to respondents.

---

---

Issues:
Petition for direction to conclude proceedings under section 129 of CGST Act, quash confiscation proceedings, interim relief for stay of implementation of order in FORM GST MOV-11.

Analysis:
The petition sought direction for concluding proceedings under section 129 of the CGST Act and to quash the confiscation proceedings along with the order of confiscation in FORM GST MOV-11. The petitioner requested interim relief to stay the implementation of the order in FORM GST MOV-11 until the final disposal of the petition. The petitioner, through learned advocate Mr. Vakhariya, highlighted the admission of similar matters by the Court, indicating a controversy regarding the exercise of powers under section 130 of the CGST Act. It was mentioned that interim relief was granted in another similar matter to release goods and conveyance upon certain conditions. The petitioner expressed willingness to abide by similar conditions.

The learned Assistant Government Pleader, Mr. Parikh, did not dispute the facts presented by Mr. Vakhariya. Additionally, the petitioner filed a separate Civil Application seeking the release of goods and conveyance. Mr. Vakhariya proposed specific conditions for the release of goods and conveyance, including furnishing a bond and depositing penalty and fine amounts. Considering the submissions and facts presented, the Court directed the respondent to release the goods and conveyance of the petitioner that were confiscated and detained as per the order dated 24.09.2022 in FORM GST MOV-11. The release was subject to conditions such as depositing penalty and fine amounts and furnishing a bond. Upon compliance with these conditions, the goods and conveyance were to be released by the respondent-authority, and the order of interim relief was to be part of the main matter.

The Civil Application was allowed and disposed of based on the terms mentioned in the judgment. Direct service was permitted to respondent Nos. 3 and 4, and notice was issued in the petition returnable on 24.11.2022, with direct service allowed for respondent Nos. 3 and 4 as well.

---