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.

 FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

1. The present writ petition has been filed for the following reliefs;

(i) call for records leading to issuance of Exhibit P­5 order dated 2/11/2023 from the 1^st respondent and quash that of the order in Exhibit P-5, confiscating petitioner’s vehicle bearing Reg. No. KL55Z3669;

(ii) issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, directing the 1st Respondent to give interim custody of the vehicle bearing Reg. No. KL55Z3669 to the petitioner, within a time frame fixed by this Hon’ble Court.

(iii) Petitioner also prays that this Hon’ble Court may be pleased to dispense with the English translation of the documents produced in the Vernacular Language.

And

(iv) Such other reliefs as deem fit and proper by this Hon’ble Court in the facts and circumstances of the case.

2. After some arguments, learned Counsel for the petitioner submitted that the petitioner will approach the 1^st respondent for release of the goods carriage vehicle bearing registration No.KL 55 Z 3669. It is further submitted that the petitioner is willing to furnish bond and sureties against the demand of tax, penalty etc.

3. Considering the said statement, the present writ petition is disposed of with liberty to the petitioner to approach the 1st respondent for release of the vehicle and the 1^st respondent will take a decision for release of the vehicle on furnishing bond and sureties, in accordance with the law.

With the aforesaid direction and liberty, this writ petition stands finally disposed of.