TMI Blog2021 (9) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ing redemption; the third Proviso gives similar right to the owner of the conveyance/transport vehicle; thus, the confiscation is in the nature of mala prohibita as contradistinguished from mala in se; in other words, the confiscation of the goods and the conveyances does not render them res extra commercium or res nullius; even after confiscation order is passed, thus, it is open to the owner to seek redemption of the confiscated goods/conveyance. This writ petition is allowed in part - a Writ of Mandamus is issued to the respondent to release the goods and the conveyance in detention immediately to the petitioner after ascertaining his prima facie ownership and on his depositing the total amount comprised in Sec.130 Notice dated 13.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an a week i.e., on 3.7.2021, the order of detention of goods and the vehicle came to be made on the same day in Form GST MOV -06 as per Annexure-D; however, no notice in Form GST MOV -07 was issued and therefore, petitioner sent a letter dated 12.7.2021 by Speed Post to the JCCT (Vigilance) seeking release of the goods in detention on the ground that they were perishable; no decision thereon not taken, he is knocking at the doors of Writ Court grieving against continued detention of the goods and the vehicle, indefinitely. 3. After service of notice, the respondents entered appearance through the learned AGA who vehemently opposes the Writ Petition contending that the transport of goods has been made to the recipients place twice on 23. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: The first second Proviso to the said sub-section provide for levy of fine penalty which the owner of the goods has to pay for seeking redemption; the third Proviso gives similar right to the owner of the conveyance/transport vehicle; thus, the confiscation is in the nature of mala prohibita as contradistinguished from mala in se; in other words, the confiscation of the goods and the conveyances does not render them res extra commercium or res nullius; even after confiscation order is passed, thus, it is open to the owner to seek redemption of the confiscated goods/conveyance, as rightly submitted by Mr. K.G.Raghavan, learned Sr. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of subsection (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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