Judicial Relief Granted: GST Act Seizure Case Allows Conditional Goods Release with Penalty and Guarantee Requirements

HC ruled on GST Act seizure case, granting conditional release of goods and vehicle to petitioners. Court mandated penalty deposit, bank guarantee, and additional fine compliance. Interim relief provided with specific conditions, with future hearing scheduled alongside related case from prior year.

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Issues involved: Challenge to orders under section 130 of the Central Goods and Services Tax Act, 2017 regarding seizure of goods and conveyance during transportation.

Summary:
The two petitions before the Gujarat High Court involve challenges to orders under section 130 of the Central Goods and Services Tax Act, 2017. One petitioner is a driver of the vehicle, while the other is the consignor of the goods being transported. The GST authority intercepted the vehicle and seized the goods and conveyance under sections 129 and 130 of the Act. The petitions seek to set aside the impugned orders and request the release of the goods and vehicle.

The petitioners argue that the authorities confiscated the goods in transit without following the proper procedures. They contend that the exercise of powers under section 129 should have allowed for the release of the goods before invoking section 130. The petitioners also reference similar cases where interim relief was granted for the release of goods and conveyance under similar circumstances.

In response to the petitions, the court directed the release of the goods and the vehicle upon certain conditions. These conditions include depositing a penalty amount, providing a bank guarantee for the fine in lieu of confiscation, and depositing additional fines. Non-compliance with these conditions would result in the vacation of the interim relief granted.

The court set a returnable date for further proceedings and permitted direct service of the order. The petitions are to be listed with a related case from the previous year for further consideration.

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