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of <h1>Confiscation Order Challenged: Tax Officer's Action Overturned with Conditional Vehicle Release Under CGST Section 130</h1> <h3>TANMIT SINGH THROUGH POA ZAID MOHAMMAD SHAIKH Versus STATE OF GUJARAT</h3> The HC examined a case involving jurisdictional challenges to a Sales Tax Officer's confiscation order under Section 130 of the CGST Act. The court ... Jurisdiction of the Sales Tax Officer(1), Surat - power to invoke the confiscation proceedings under Section 130 of the CGST Act read with Section 20 of the IGST Act - HELD THAT:- In view of the fact that the goods been auctioned by authority, learned advocate for the petitioner has submitted that in such circumstances of the case, conveyance may be released and the petitioner is ready and willing to give sufficient amount of bond for the remaining amount of fine in lieu of conveyance. In the totality or the facts and circumstances of the case, of the submissions made by the learned advocate for the petitioner, it would be in the interest of justice if the conveyance in question i.e. truck bearing registration No.RJ-09-GB-0240 is ordered to be released provided the following conditions are complied with, (i) The petitioner shall deposit Rs.1,00,000/- with the respondent authority & (ii) The petitioner shall also furnish a bond of Rs.25,86,456/- towards demand of conveyance with the respondent authority. Once the bond is furnished and the amount of Rs.1,00,000/- is deposited with the respondent authority, the respondent concern may release the conveyance immediately. Issues involved: The issues involved in the judgment include the jurisdiction of the Sales Tax Officer, the confiscation order under Section 130 of the Central Goods and Services Tax Act, and the subsequent auction of confiscated goods.Jurisdiction of Sales Tax Officer: The petitioner sought relief to quash the confiscation order passed by the Sales Tax Officer in Form GST MOV-11 under Section 130 of the CGST Act. It was argued that the respondent had no jurisdiction to invoke confiscation proceedings under Section 130 despite the removal of the non-obstante clause. The petitioner contended that action under Section 129 of the CGST Act should have been initiated if the goods were in transit.Confiscation Order and Auction of Goods: The petitioner, owner of a truck, had the vehicle sub-let for transportation of goods. The truck was intercepted, and various orders were passed by the respondent, including physical verification of the conveyance, detention order under Section 129(1) of the CGST Act, and a show cause notice in form GST MOV-10 for confiscation of goods and vehicle. The petitioner mentioned that the confiscated goods were auctioned by the authority, and the amount was recovered. The petitioner requested the release of the conveyance, offering to deposit a specific amount and furnish a bond towards the remaining fine in lieu of the conveyance.Decision and Conditions for Release: Considering the facts and submissions, the Court ordered the release of the truck upon the petitioner complying with certain conditions. The petitioner was directed to deposit Rs.1,00,000 with the respondent authority and furnish a bond of Rs.25,86,456 towards the demand of the conveyance. Once these requirements were met, the respondent was instructed to release the conveyance immediately. The matter was scheduled to be revisited on 19.4.2023.
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