2025 (5) TMI 134 - HC - GST

Application for the release of conveyance and the goods detained - purchase of the goods alongwith Tax Invoice and E-way bills - HELD THAT - Considering the submissions issue Notice returnable on 24.04.2025. To be heard with Special Civil Application No. 8353 of 2022. By way of ad-interim relief the respondent-authority shall release the conveyance and the goods in question on deposit of Rs. 5 Lakh by the petitioner without prejudice to the rights and contentions of the petitioner to be raised in this petition along with a bond of the value of the goods amounting to Rs. 13, 74, 812/-.

Summary

The Gujarat High Court, per Justice Bhargav D. Karia, considered an application involving the release of goods detained under Section 130 of the Central Goods and Service Tax Act (CGST Act). The petitioner submitted additional affidavits including a Tax Invoice and E-way Bills as evidence of lawful purchase and transport under Rule 138 of the CGST Rules, 2017. The petitioner argued that the notice under Section 130 in FORM GST MOV 10 was improperly issued since complete transaction details were provided, and any irregularity with the supplier should be addressed separately under the CGST Act without resorting to confiscation. The Court ordered the respondent-authority to release the goods and conveyance upon the petitioner's deposit of Rs. 5 Lakhs and execution of a bond valued at Rs. 13,74,812/-, granting ad-interim relief "without prejudice to the rights and contentions of the petitioner." The matter was adjourned with notice returnable on 24.04.2025, to be heard alongside Special Civil Application No. 8353 of 2022.