Release of detained perishable goods follows payment under GST detention rules when ownership is not prima facie disputed.

Perishable goods detained in transit could be released on payment of the amount payable under the goods and services tax detention provision. The revenue had not produced concrete material to show that the petitioner was not the owner of the consignment, and the demand order did not record any such basis. In light of the statutory scheme governing detention and release of goods in transit, the court directed release of the detained consignment in favour of the petitioner on compliance with the amount payable under section 129(1)(a).

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Issues: Whether the detained consignment of perishable goods was liable to be released in favour of the petitioner on compliance with the amount payable under section 129(1)(a) of the applicable goods and services tax law.

Analysis: The goods were stated to be perishable in nature. The revenue did not place any concrete or unimpeachable material to show that the petitioner was not the owner of the consignment, and the impugned demand order did not record such a basis. In these circumstances, and in view of the statutory scheme governing detention and release of goods in transit, release could be directed upon compliance with the amount payable under section 129(1)(a).

Conclusion: The detained consignment was directed to be released in favour of the petitioner on compliance with section 129(1)(a) of the applicable goods and services tax law.

Ratio Decidendi: Where detained goods are perishable and the authority has not established a prima facie basis to dispute the consignor's ownership, the goods may be released on compliance with the statutory amount payable for detention.

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