2021 (9) TMI 862

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings. 2. The above question of law arises for consideration in the following fact matrix: (a) Petitioner being a dealer registered under the Karnataka Goods & Services Tax Act, 2017 and under the Central Goods & Services Tax Act, 2017, having purchased pan masala and cented chewing tobacco was transporting the same in the goods vehicle bearing No.TN77 L 4639 on 26.3.2021; the said vehicle having been intercepted at around 1.30 pm on that day at Bidadi industrial area, the statement of its driver recorded, it had been seized. (b) The physi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ings; instead of doing that, petitioner has unjustifiably moved the Writ Court; so contending, he seeks dismissal of the Writ Petition. 4. Having heard the learned counsel for the parties and having perused the Petition Papers, this Court is inclined to grant a limited indulgence in the matter as under and for the following reasons: (a) The text of provision of Sec. 129 of the Act provides for detention of the goods along with the transport vehicle and Sec.130 provides for the confiscation of the same on certain grounds, as contended by learned AGA is true; however, sub-section (2) of Sec. 130 providing for redemption of confiscated goods & conveyances reads as under: "(2) Whenever confiscation of any goods or conveyanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ventually warrant reprieve being granted to him, more particularly, when the longevity of such proceedings being indefinite. (c) The request of the petitioner for release of the goods and the conveyance in detention is also supported by the Central Board of Indirect Taxes and Customs Circular No.41/15/2018-GST, New Delhi dated 13.4.2018 which prescribes the procedure to be followed by the authorities for interception of conveyances for inspection of goods; the said Circular in so many words prescribes a very short period for concluding the inspection proceedings i.e., three working days plus the time extended in writing by the Commissioner or his designate; clauses (h), & (l) which read as under lend support to the claim of petitio....