2026-VIL-492-KAR
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SGST High Court Cases

GST – Release of goods and vehicle under Sections 129 and 130 of CGST Act, 2017 - Appeal against the orders of the ld. Single Judge dismissing their interim applications seeking modification of the interim orders – Appellant seeking direction to release of the goods and vehicles subject to the appellant furnishing 25% of the demand raised and furnishing bank guarantee for the remaining 75% - Whether the ld. Single Judge was justified in dismissing the interim applications and not modifying the interim orders to allow release of the goods and vehicles on the same terms as in other similar matters, i.e. deposit of 200% of the tax payable and execution of indemnity bond – HELD - The impugned interim orders passed by the ld. Single Judge is in accordance with law and did not require any modification - Once an order under Section 130 is passed and the title to the goods and the conveyance vests in the Government, the mechanism contemplated under Section 129 ceases to be available – The Co-ordinate Bench had held that once an order of confiscation is passed under Section 130 of the CGST Act, the mechanism contemplated under Section 129 ceases to be available and the adjudication with regard to confiscation, valuation, and determination of tax, penalty, interest and fine is governed exclusively by the provisions of Section 130 - In the present cases, since the orders of confiscation under Section 130 had already been passed, the release of the goods would be subject to the conditions laid down under Section 130. The impugned interim order passed by the learned Single Judge by imposing the conditions is in accordance with law and does not require any modification - The writ appeals are dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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