2025 (7) TMI 465 - HC - GST

Seeking an alternate prayer for provisional release of the goods in question - HELD THAT - The Appellant will submit an application for provisional release of goods within a period of one week. The Respondent will pass an order thereupon after taking into consideration the decision placed on record by the Appellant. In case the order is adverse to the Appellant it is open to the Appellant to take necessary action. Appeal disposed off.

Summary

The Kerala High Court, through Chief Justice Nitin Jamdar and Justice Basant Balaji, addressed the appellant's attempt to seek provisional release of goods after proceedings under Section 130 of the CGST/SGST Act, 2017 had commenced. The Court noted reliance on Section 67 of the Act by the Government Pleader, emphasizing that "provisional release cannot be sought once proceedings under Section 130... are initiated" and any such application must be made under Section 130. The appellant relied on the Gujarat High Court's decision in *Dhanlaxmi Metals v. State of Gujarat & Ors.* (MANU/GJ/2943/2022) to support their claim. The Court directed the appellant to submit a fresh application for provisional release within one week, and mandated the Respondent-Authority to consider the application and legal contentions, including the cited decision, and pass an order within two weeks. The Court clarified that if the order is adverse, the appellant may pursue further remedies. The appeal was disposed accordingly.