Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 605 - HC - GSTSeeking release of detained goods - case of the petitioner is that the benefit granted to the owner of the goods to seek release of the detained goods on payment of penalty or furnishing of security, would be equally applicable to the case of a transporter as well - Section 129(6) of CGST Act - HELD THAT:- Section 129(1) specifically addresses any person transporting any goods or storing any goods. This aligns with the use of the phraseology, ‘person transporting any goods or the owner of such goods’ that is used in sub-Section 6 - the entitlement to seek release under Section 129 is only qua the owner/agent/representative of the owner. This interpretation is supported by the language used in the first proviso that specifically uses the term 'transporter' and states that such transporter may seek release of the conveyance on payment of penalty or of a sum of Rs.1,00,000/- whichever was less. The legislature has been conscious of the roles of the various persons involved in a transaction of carriage of goods such as the consignor/agents/representatives, the consignee/purchasers and transporter. The entitlement to seek release has also been carefully and consciously sculpted. While the owner or any person transporting the goods has been granted the right to seek release, only a limited benefit has been made available to a transporter, and that too, qua the release of conveyance alone - the transporter may seek release of only the conveyance, upon satisfaction of the statutory conditions. The petitioners are permitted to file appeals accompanied by applications seeking release of the goods. Upon receipt of such appeals/petitions seeking interim release, the appellate authority shall hear the petitioners and pass orders in regard to the interim applications within a period of one week. Upon payment of the 25%, the seized goods become liable to be released automatically? - HELD THAT:- There is consensus on the position that this would not be the correct position and that the question of release, is one that will have to be decided by the appellate authority upon the strength of the case made out by the asessees including, but not limited to prima facie case, financial stringency and balance of convenience. Petition disposed off.
|