2019-VIL-22-CESTAT-HYD-ST

SGST High Court Cases

GST – Section 130 - Confiscation of goods - Redemption of confiscated goods and conveyances pending confiscation proceedings - Petitioner transported pan masala and scented chewing tobacco - the vehicle was intercepted and order of detention of goods along with vehicle came to be made on same day - Physical verification of goods was accomplished after more than a week – instant petition seeking release of detention of goods - Whether pending conclusion of delayed confiscation proceedings in terms of Section 130, subject goods can be released to owner thereof on his depositing amount that may become payable by him in terms of demand notice – HELD – even after confiscation order is passed, it is open to the owner to seek redemption of the confiscated goods/conveyance - There is force in the submission of the petitioner that even when Sec.130 proceedings culminate in confiscation, the goods and the conveyances may be released pending conclusion of confiscation proceedings - As per Circular No.41/15/2018-GST, three working days has to be followed by authorities for concluding inspection proceedings plus time extended in writing must be communicated by Commissioner or his designate - Where conveyance was used for carriage of goods or passengers for hire, notice under third proviso to section 130(2), required to be issued to owner of conveyance proposing to impose a fine equal to tax payable on goods being transported in lieu of confiscation of conveyance – In instant case in absence of any such notice, direction is issued to respondent to release goods and conveyance in detention immediately to petitioner after ascertaining his prima facie ownership and on his depositing total amount comprised in Sec.130 – Petition partly allowed – Partly In favour of petitioner

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