2026-VIL-749-CAL
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SGST High Court Cases

GST - Seizure of Goods - Release of Perishable Goods - Distinction Between Release Under Section 129(1)(a) and Section 129(1)(b) of the CGST Act - Goods were seized by CGST authorities and the appellant, who had made a statement before the Anti-Evasion Section that he was not the consignor and was a painter by profession, approached the court for release claiming to be the owner - The adjudicating authority found that the appellant was not the owner and the actual owner could not be traced. The ld. Single Judge directed the CGST authorities to auction the goods and directed the appellant to participate in such auction. The appellant contends that he should be given release as the owner of the goods and that the direction to auction was erroneous - Whether a person, in respect of whom a finding has been recorded that he is not the owner of seized goods, is entitled to release of goods under Section 129(1)(a) of the CGST Act,2017 when goods are perishable in nature and the actual owner cannot be traced - HELD - The appellant, in respect of whom a specific finding had been recorded by the adjudicating authority that he was not the owner and the true owner could not be traced, is not entitled to release of goods under Section 129(1)(a) of the CGST Act. However, as the goods are perishable in nature, a non-owner is entitled to seek release in terms of Section 129(1)(b) of the CGST Act, which provides for release of perishable goods on specified conditions - The learned Single Judge erred in directing the authority to auction the goods and in further directing the appellant to participate in such auction process. The direction to auction is set aside and the appellant may approach the authority for release of goods under Section 129(1)(b) of the CGST Act, subject to the final decision in the writ petition - The direction of the learned Single Judge for release of vehicle in favour of the registered owner is upheld – Ordered accordingly
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