Section 130 GST challenge leads to conditional provisional release of detained goods and conveyance

A challenge was raised to invocation of proceedings under Section 130 of the GST Act after detention under Section 129, with a request for provisional release of detained goods and conveyance. Pending further consideration in connected matters, ad-interim relief was granted and release was allowed subject to payment of the specified amount and furnishing of a bond. The text reflects interim judicial intervention on the scope of Section 130 proceedings and conditional provisional release pending the next hearing.

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Issues: Whether the challenge to the notice issued under Section 130 of the Goods and Services Tax Act, 2017 warranted interim interference, and whether provisional release of the detained goods and conveyance should be granted pending further hearing.

Analysis: The petition questioned the authority to invoke proceedings under Section 130 after detention under Section 129 of the Goods and Services Tax Act, 2017. The Court noticed the request for provisional release and, pending consideration of the issue in connected matters, granted ad-interim relief on conditions of payment and furnishing of bond.

Outcome: Notice was issued and ad-interim release of the goods and conveyance was granted on payment of the specified amount and submission of bond.

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