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Issues: Whether the impugned order detaining goods and vehicle should be stayed temporarily and whether directions should be issued for (a) sale of the perishable goods by public auction with deposit to be kept pending appeal, and (b) conditional release of the vehicle on payment and bond, while permitting the petitioner to prefer a statutory appeal under Section 107 of the CGST Act, 2017.
Analysis: The Court examined the statutory scheme under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 concerning detention and confiscation of goods in transit (including Sections 68 and 129 of the Central Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017), the rules governing documents carried in transit (including Rule 138A(1)(a) and (b) of the Central Goods and Services Tax Rules, 2017), and the appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017. The Court noted precedents dealing with perishable consignments and interim relief (including Division Bench directions permitting deposit, auction and participation by the owner). Balancing the need to protect perishable goods from deterioration and the departmental interest in preserving fiscal rights, the Court extended time for filing the statutory appeal, granted a limited stay of the impugned order for 30 days, directed that the goods be sold by public auction with proceeds to be preserved pending the appellate outcome, and ordered conditional release of the vehicle on payment and furnishing of a bond, all subject to the outcome of the statutory appeal.
Conclusion: The petitioner is permitted to prefer a statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 within 30 days (limitation extended 30 days); the impugned order is stayed for 30 days; the respondents are directed to sell the perishable goods by public auction and retain proceeds pending appeal; and the vehicle shall be released on payment of Rs. 50,000 and furnishing a bond for Rs. 1,50,000, all subject to the appellate outcome.
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