Kerala HC Ruling on Release of Confiscated Goods Under CGST Act

Biju V. T Vs Senior Enforcement Officer (Kerala High Court)

Introduction: The Kerala High Court has recently issued a crucial directive regarding the release of goods confiscated under the CGST Act in the case of Biju V.T. This article provides a comprehensive overview of the court proceedings, the judgment/order, and the implications of the ruling.

Detailed Analysis: The writ petition filed by Biju V.T. seeks multiple reliefs, including the quashing of the order confiscating his vehicle, a Writ of Mandamus for interim custody of the vehicle, and a request to dispense with the English translation of documents. The counsel for the petitioner, after arguments, informed the court of the petitioner’s intent to approach the 1st respondent for the release of the goods carriage vehicle, offering to furnish a bond and sureties against tax, penalties, etc.

In response, the court disposed of the petition, granting liberty to the petitioner to approach the 1st respondent for the release of the vehicle. The court emphasized that the decision on release would be subject to the petitioner’s compliance with the legal requirements of furnishing bond and sureties.

Conclusion: This legal development showcases the importance of approaching the proper channels for the release of confiscated goods under the CGST Act. Biju V.T.’s case serves as an illustrative example of how individuals can seek relief through legal avenues. The court’s directive ensures a legal process for release, emphasizing adherence to the law through the furnishing of necessary bonds and sureties. This ruling by the Kerala High Court sets a precedent for similar cases, emphasizing due process and adherence to legal requirements in matters related to the release of confiscated goods under the CGST Act.

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