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2023 (8) TMI 1406 - HC - GSTSeeking release of detained goods - arecanut - goods of perishable nature - HELD THAT:- In the present case on hand, it is not in dispute that the goods confiscated is perishable in nature. The goods seized is a arecanut. The order of detention was passed on 06.12.2022. The authority without passing an order under Section 129 of the GST Act, however, felt that confiscation is warranted under Section 130 of the GST Act and therefore, proceeded to confiscate the goods. The order of confiscation is passed on 09.01.2023. Almost 8-months 2-days has lapsed from the date of detention of the goods, which are admittedly perishable in nature. Proviso to Section 129(6) of the GST Act, imposes duty on the authority to deal with perishable goods which are likely to depreciate in value with passage of time, is required to dispose of within 15 days and further discretion is vested with the Officer to reduce that 15 days. De hors the provisions of Section 130 of the GST Act, this Court is compelled to exercise discretion in favour of petitioner having taken cognizance of the laxness on the part of the authorities in not dealing with the perishable goods as contemplated under GST Act. It is directed that respondent Nos. 1 and 3 shall release the goods confiscated and detained pursuant to order dated 06.12.2022 and 09.01.2023 passed in Form GST MOV-06 and Form GST MOV-11 respectively, subject to conditions imposed - petition allowed.
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