GST goods release pending revision permitted on deposit and bank guarantee conditions to protect Revenue.

Goods and conveyance intercepted under GST were ordered to be released pending proposed suo motu revision, with the Court balancing interim relief against protection of Revenue. The Court treated the dispute over mismatch in the goods and the value and penalty fixed in confiscation proceedings as matters for the revisional forum, since the revision had not yet commenced. Release was permitted on conditions: deposit of 25% of the difference amount and furnishing a bank guarantee for the remaining 75%, with directions for expeditious initiation and completion of the revision.

---

---

Issues: Whether the petitioners were entitled to release of the goods and conveyance pending proposed suo motu revision under the GST enactments, subject to conditions protecting the Revenue's interest.

Analysis: The dispute concerned the alleged mismatch in the goods intercepted and the value and penalty determined in the confiscation proceedings, which the Court found would fall for decision in the proposed revisional proceedings. As the revision had not yet commenced, and the writ petition was the reason for the deferment, the Court found it to grant release of the goods and conveyance on terms that would secure the Revenue. The Court accepted the petitioners' offer to deposit 25% of the difference amount and required a bank guarantee for the remaining 75%, while also directing expeditious commencement and completion of the revisional proceedings.

Conclusion: The petition was allowed and release of the goods and conveyance was ordered subject to the specified monetary conditions and timely disposal of the revision proceedings.

Final Conclusion: Interim relief was granted in aid of the pending revision, balancing the petitioners' request for release against protection of the Revenue's interests.

---