Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Judicial Review Permits Conditional Release of Confiscated Goods Under GST, Mandating Specific Financial and Identification Guarantees HC of Jharkhand allowed a civil review petition regarding release of confiscated goods under GST Act. The petitioner-Firm was directed to deposit penalty, ...
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Provisions expressly mentioned in the judgment/order text.
Judicial Review Permits Conditional Release of Confiscated Goods Under GST, Mandating Specific Financial and Identification Guarantees
HC of Jharkhand allowed a civil review petition regarding release of confiscated goods under GST Act. The petitioner-Firm was directed to deposit penalty, fine, and goods value, and furnish a bank guarantee. The Court imposed specific conditions for goods release, including additional deposit, Aadhar Card copy, cross-cheque, and identification affidavit. The respondents were instructed to halt goods auction, protecting revenue interests while permitting goods release.
Issues involved: Permission for release of confiscated goods u/s 122 of GST Act, pre-deposit under Section 107 of GST Act, conditions for release of confiscated goods.
The High Court of Jharkhand allowed the Civil Review Petition seeking permission for the release of confiscated goods u/s 122 of the GST Act. The petitioner-Firm was directed to deposit a sum towards penalty, fine, and value of goods assessed. The Court specified that the petitioner-Firm must make the required deposits and furnish a bank guarantee within a stipulated time frame. The petitioner-Firm, through their counsel, indicated their intention to seek relief limited to the release of confiscated goods and pursue an appeal against the order u/s 130 of the GST Act.
Regarding the pre-deposit requirement u/s 107 of the GST Act, the Court noted that the interim order did not consider this aspect. Therefore, the Court directed the petitioner-Firm to make an additional deposit to release the confiscated goods. The release was subject to conditions including furnishing attested photocopy of Aadhar Card, providing a cross-cheque, submitting an affidavit by a legal heir or relative for identification, and refraining from denying the existence of goods upon release and sale.
In order to protect the revenue's interest, the Court imposed specific conditions for the release of confiscated goods. The respondents were instructed not to proceed with auctioning the goods and conveyance until a specified date. The Court emphasized that these conditions were necessary to safeguard the revenue's interests.
The Civil Review Petition was allowed, and consequently, W.P.(T) No. 6746 of 2023 was allowed to the extent of granting permission for the release of confiscated goods under the specified conditions.
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