GST pre-deposit reconsideration and vehicle release may be sought before the First Appellate Authority under lawful conditions.

The petition was disposed of after the respondent authority stated that the First Appellate Authority would pass a fresh order on pre-deposit under the GST appellate provisions within one week. The petitioner accepted that this addressed the principal grievance. Liberty was reserved to approach the First Appellate Authority for release of the vehicle and goods, and the authority may consider such release on suitable conditions in accordance with law.

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Issues: Whether the petition could be disposed of in view of the respondent authority's statement to pass a fresh order on pre-deposit under the GST appellate provisions and whether the petitioner could seek release of the vehicle by making a representation before the First Appellate Authority.

Analysis: The respondent authority stated that the First Appellate Authority would pass a fresh order on the question of pre-deposit in accordance with Section 107 of the Gujarat Goods and Service Tax Act, 2017 within one week. In view of that statement, the petitioner accepted that the principal grievance stood addressed. As regards the vehicle and goods, liberty was reserved for the petitioner to approach the First Appellate Authority, which could consider release on suitable conditions in accordance with law.

Conclusion: The petition was disposed of, and the petitioner was permitted to make an application before the First Appellate Authority for release of the vehicle on such conditions as may be imposed in accordance with law.

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