GST detention proceedings permit physical verification and release on payment, with no immediate unconditional release order.

Where detention proceedings were already underway under the GST regime, the HC declined to order immediate unconditional release of the goods and vehicle and instead allowed the statutory process to continue. It directed prompt physical verification of the entire consignment when the petitioner appeared, and provided that if the tax and penalty demanded under section 129 were paid, release should follow in accordance with law.

---

---

Issues: Whether the petitioner was entitled to release of the detained goods and vehicle, and whether the respondent could complete physical verification before acting on payment of tax and penalty under the applicable goods and services tax regime.

Analysis: Proceedings had been initiated under section 129 of the Central Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay the tax, penalty, or other sum liable to be imposed. The respondent sought physical verification of the entire consignment before completing further action. The Court held that no separate direction for release was necessary at that stage and that the statutory process should be allowed to proceed. It was directed that when the petitioner appears, physical verification of the entire goods shall be completed without delay, and if the amount demanded under section 129 is paid, appropriate orders for release shall follow in accordance with law.

Conclusion: The petitioner obtained a limited protective direction for prompt physical verification and consequential release on compliance, but no immediate unconditional release was ordered.

Final Conclusion: The writ petition was disposed of with directions facilitating statutory verification and release upon payment in accordance with law.

Ratio Decidendi: Where detention proceedings are already underway under section 129 of the Central Goods and Services Tax Act, 2017, the Court may decline a separate release order and instead direct completion of physical verification and release upon compliance with the statutory demand.

---