2026-VIL-48-CAL
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SGST High Court Cases

GST – Seizure of consignment of areca nuts, perishable goods, ownership dispute - Appellant is the owner of the consignment of areca nuts which were being transported. The goods were intercepted and seized by the respondent authorities. The appellant claimed ownership of the seized goods and was issued a show-cause notice assessing the penalty liability of the owner of the goods. The appellant filed a writ petition challenging the seizure and sought the release of the perishable goods - Whether the appellant is the rightful owner of the seized consignment of goods - HELD - There is no material to suggest that the claim of ownership of the appellant over the seized consignment is incorrect. The relevant Circular dated 31.12.2018 provides that if the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. In the present case, the documents of title to the consignment were seized along with the goods, which suggested the ownership of the appellant over the seized consignment. There was also no contrary claim by any other party regarding the ownership of the goods. Therefore, the appellant should be treated as the rightful owner of the seized consignment – The petition is disposed of - Whether the seized perishable goods should be released to the appellant upon furnishing the assessed penalty amount - HELD - Considering the perishable nature of the seized consignment and the fact that the appellant has been recognized as the owner of the goods, the appellant to deposit the assessed penalty amount with the respondent authorities within 7 days. Upon such deposit, the respondent authorities were directed to release the seized consignment in favour of the appellant.
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