Interim release of seized vehicle under GST granted on deposit of penalty despite objection based on alternate remedy.

Interim release of a seized vehicle was considered appropriate where the petitioners were willing to deposit the penalty imposed under Section 130 of the GST Act and provide the usual undertaking. Although the respondents objected on the ground of an available appellate remedy, the Court noted the pending issue on the interplay between Sections 129 and 130 and found a prima facie case for interim relief. The vehicle was directed to be released on deposit of the stated penalty amount within one week, and rule was issued.

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Issues: Whether interim release of the seized vehicle could be granted on deposit of the penalty amount, and whether the petition should be entertained despite the alternative remedy under the GST framework.

Analysis: The petitioners expressed readiness to deposit the penalty amount levied in the impugned order under Section 130. The respondents pointed to the availability of an appellate remedy. The matter was noted to be connected with pending consideration on the interplay of Sections 129 and 130 of the GST Act, and the Court found a prima facie case for directing release of the vehicle on payment of the stated amount, along with an undertaking.

Outcome: Interim relief was granted by directing release of the vehicle on deposit of Rs. 2,97,703/- within one week and filing of the usual undertaking. Rule was issued.

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