High Court orders release of seized goods upon deposit of tax & penalty, pending final outcome of writ-applicationRelease of vehicle alongwith goods - Section129 of the Central/Gujarat Goods and Service Tax Act, 2017 - HELD THAT:- It is not in dispute that the amount of tax and the penalty determined by the authority under Section129 of the Act to the tune of Rs. 1,35,308/only has been deposited on 29/08/2019. In such circumstances, it is directed that the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedi... ... ... Issues Involved:
Seizure under Section 129 of the Central/Gujarat Goods and Service Tax Act, 2017; Initiation of proceedings under Section 130 for confiscation of goods and vehicle; Deposit of tax and penalty; Release of goods and confiscation; Further proceedings under Section 130; Final outcome of the writ-application.

Analysis:
The judgment by the High Court of Gujarat pertains to a case where a vehicle and goods were seized under Section 129 of the Central/Gujarat Goods and Service Tax Act, 2017. Subsequently, proceedings under Section 130 of the Act were initiated for the confiscation of the goods and the vehicle. The authority had determined a tax and penalty amounting to &8377;1,35,308, which was duly deposited on 29/08/2019 as evidenced by the payment receipt at Page 19, Annexure 'C' to the writ-application.

The court directed the authority to immediately release the goods and cease confiscation. However, the authority was allowed to continue with the proceedings under Section 130, with the condition that they would be subject to the final outcome of the writ-application. This decision indicates that while the goods were to be released promptly, the authority could still pursue further action under Section 130, albeit with the caveat that the final resolution of the writ-application would impact these proceedings.

The judgment showcases the court's balancing act between releasing the goods promptly upon the deposit of the determined tax and penalty, while also allowing the authority to continue its proceedings under Section 130, albeit with a condition tied to the final outcome of the writ-application. This approach ensures a fair and just treatment of the matter, safeguarding the interests of both the concerned parties and upholding the principles of the law. Release of vehicle alongwith goods - Section129 of the Central/Gujarat Goods and Service Tax Act, 2017 - HELD THAT:- It is not in dispute that the amount of tax and the penalty determined by the authority under Section129 of the Act to the tune of Rs. 1,35,308/only has been deposited on 29/08/2019. In such circumstances, it is directed that the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedings under Section130 of the Act are concerned. SHREE RAM TWISTEX PRIVATE LIMITED Versus STATE OF GUJARAT
GST
2019 (9) TMI 61 - GUJARAT HIGH COURT - 2019 (29) G. S. T. L. 417 (Guj.)
GUJARAT HIGH COURT - HC
Dated:- 30-8-2019
R/SPECIAL CIVIL APPLICATION NO. 14728 of 2019 - -
GST
MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR. APURVA N MEHTA (7202) AND VIJAY H PATEL (7361) For The Respondent (s) : MS MAITHILI MEHTA, AGP ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Rule returnable on 25/09/2019. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the State of Gujarat. The respondent no.2 shall be served directly. It appears that the vehicle and the goods came to be seized by the authority concerned under Section129 of the Central/Gujarat Goods and Service Tax Act, 2017. It also appears that the proceedings under Section130 of the Act have been initiated for the purpose of confiscation of the goods as well as the vehicle. It is not in dispute that the amount of tax and the penalty determined by the authority under Section129 of the Act to the tune of Rs. 1,35,308/only [Rupees One Lakh Thirty Five Thousand Three Hundred Eight Only] has been deposited on 29/08/2019. The payment receipt is at Page19, Annexure 'C' to this writ-application. In such circumstances, we direct the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedings under Section130 of the Act are concerned. However, they shall be subject to the final outcome of this writ-application. Direct service is permitted.
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