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of <h1>Vehicle Detention Over Tax Credit Fraud: Petitioner Granted Conditional Release and Right to Appeal Under GST Section 129(3)</h1> <h3>Manish Kumar Jaiswal Versus State Tax Officer (CT & GST Officer), Balasore</h3> HC addressed a case involving vehicle detention due to GST-related discrepancies. The vehicle was intercepted for fraudulent business activities and fake ... Detention of goods alongwith vehicle - fraudulent business activities - claiming fake ITC - section 129 of GST Act - HELD THAT:- In view of the instruction received, it appears that the petitioner has not approached the authority, even though the authorities have expressed their view that the conveyance can be released on payment of penalty as per the demand order or after furnishing the bank guarantee of equal amount. Mr. Behura, learned counsel for the petitioner undertakes that the petitioner shall furnish the bank guarantee of equal amount within a period of two days, so that the authority can release the vehicle. It is made clear that if the petitioner fails to furnish the bank guarantee, it will be open to the opposite parties to confiscate the vehicle of the petitioner. So far the order impugned is concerned, since the same is appealable one, the petitioner is permitted to prefer appeal before the appellate authority in accordance with law - Petition disposed off. Vehicle OR15R3871 was intercepted on 17.03.2023; verification revealed portal discrepancies and the consigner M/s. Mitigater Techsecure Pvt. Ltd. was 'found to be suspicious.' Driver's statement was recorded in Form-GST MOV-01, vehicle directed to be stationed per Form-GST-MOV-02, and a detention notice issued in Form GST MOV-06. A show cause notice in Form GST-MOV-07 was served directing why penalty under Section 129(1)(b) should not be payable; no reply was received. An order of demand in Form-GST-MOV-09 dated 29.03.2023 raised demand of Rs.9,57,600/- under Section 129(3). The authority advised that 'The conveyance can be released on payment of penalty as per the demand order or after furnishing bank guarantee of equal amount.' Petitioner undertook to furnish a bank guarantee of equal amount within two days; failure to do so would permit confiscation of the vehicle. The impugned order is appealable and petitioner is permitted to prefer an appeal in accordance with law. Writ petition disposed.
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