Goods & Vehicle cannot be ordered to release as confiscation proceedings is pending: HC

Rajesh Kiran D Vs. Joint Commissioner Of State Tax (Gujarat High Court)

The matter, as on date, is at the stage of Form GST MOV-10. Thus, the writ applicant has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Section 130 of the Act.

The writ applicant is here before this Court with a prayer that the goods and the vehicle may ordered to be released pending the confiscation proceedings. As the confiscation proceedings are pending, we are not inclined to grant any relief as prayed for at this point of time. We expect the writ applicant to participate in the confiscation proceedings and make good his case that no case for confiscation is made out. If the writ applicant wants provisional release of the goods and the vehicle, it is always open for him to prefer an application before the concerned authority under Section 67(6) of the Act, 2017. we may only observe that if such application is filed, then the concerned authority shall look into the same at the earliest and pass an appropriate order in accordance with law.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:

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