SC Urges Rajasthan HC for Urgent Relief in Perishable Goods Confiscation under GST Act

Kaushal Export Vs Chief Commissioner, SGST (Supreme Court of India)

Introduction: In a recent development, the Supreme Court of India has granted permission to Kaushal Export to pursue urgent interim relief concerning the confiscation of perishable goods under the GST Act. Recognizing the perishable nature of the goods in question, the Supreme Court has directed the Rajasthan High Court to consider the matter promptly.

1. Background: Kaushal Export found itself in a predicament as its goods were confiscated under the GST (Goods and Services Tax) Act. The nature of the confiscated goods and the urgency of the situation prompted Kaushal Export to seek legal recourse.

2. Supreme Court’s Intervention: The Supreme Court, after hearing the arguments put forth by the counsel representing Kaushal Export, recognized the perishable nature of the confiscated goods. In light of this, the Supreme Court permitted Kaushal Export to approach the Rajasthan High Court for urgent interim relief.

3. Nature of Goods: The urgency of this case stems from the perishable nature of the goods involved. Perishable goods are items that can deteriorate or spoil quickly, such as food products, flowers, and certain chemicals. When such goods are confiscated, time is of the essence in seeking relief.

4. High Court’s Role: The Supreme Court has directed the Rajasthan High Court to consider Kaushal Export’s request for urgent interim relief promptly and in accordance with the law. The High Court will take into account the perishable nature of the confiscated goods when evaluating the request.

5. Liberty to Move: The Supreme Court has granted Kaushal Export the liberty to approach the High Court for urgent relief even on a specific date, i.e., September 25, 2023, if deemed necessary.

6. Conclusion: The Supreme Court’s decision to allow Kaushal Export to seek urgent interim relief in the case of confiscated perishable goods underscores the importance of swift action when dealing with such time-sensitive matters. The perishable nature of the goods heightens the urgency of seeking legal recourse. By directing the Rajasthan High Court to consider the matter promptly, the Supreme Court ensures that justice is served while taking into account the unique challenges posed by perishable goods. This case serves as a reminder of the need for efficiency and expediency in legal proceedings involving time-sensitive issues like perishable goods under the GST Act.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER  OF INDIA

Having heard learned counsel for the petitioners and having regard to the nature of confiscated goods and bearing in mind the perishable nature of the same, the petitioners are permitted to move the High Court for expeditious interim relief in the matter.

It is needless to observe that if the petitioners request for urgent interim relief, the High Court would consider the same in accordance with law and having regard to the nature of the goods, which are confiscated.

Liberty is reserved to the petitioners to move the High Court even on 25.09.2023, if so advised.

The Special Leave Petition stands disposed of in the aforesaid terms.

Pending application(s) shall stand disposed of.