2021 (1) TMI 255 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Provisional release of detained goods - Tobacco products - whether the goods and the conveyance are liable to be confiscated or not? - HELD THAT:- The authority has yet to take the final decision as to whether the goods and the conveyance are liable to be confiscated or not. The learned counsel appearing for the writ applicant pointed out that a detailed reply has been filed to the notice in Form GST MOV­10, however, no final decision has been taken till this date. He further pointed out that the goods came to be detained way back on 6th November 2020 and they are perishable in nature being Tobacco products. If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6) of the Act for the provisional release of the goods and the conveyance. If any such application is filed by the writ applicant, then the respondent No.2 shall immediately look into the same and pass an appropriate order in accordance with law. Application disposed off.