2023 (3) TMI 998

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a For the Respondent : C.S.C. ORDER This petition has been filed with the prayer to quash the seizure order dated 20th July, 2022, passed by the respondent no. 4, under section 67 of UPGST Act. A further prayer has been made to command the respondent no. 3 to release the goods of the petitioner forthwith. The facts of the case, in brief, are that the petitioner is a registered dealer u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... commodity which has been seized by the department is a perishable good and by virtue of section 67 (8), and a different procedure for deposit of amount is contemplated than what is observed by the petitioner. According to the department unless the petitioner complies with the requirement of section 67 (8) of the Act he would not be entitled to release of the seized goods. From the respective s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble goods and its release would be regulated by sub-section (8) of section 67 of the GST Act. Petitioner's contention that the release would be dealt with in accordance with section 67 (6) of the GST Act cannot be accepted. On facts, it is not in dispute that the goods seized by the department are included within the definition of tobacco and, therefore, we have no doubt in coming to the conclu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are treated to be a perishable under the rules and notifications would not be converted into non-perishable goods only because the authorities have not acted in terms of Rule 141 (2). Learned counsel for the State also submits that the deposit made by the petitioner under section 74 (5) of the GST Act cannot be of any help to the petitioner's cause for the purposes to release of goods in terms ....