2018 (8) TMI 64 – BOMBAY HIGH COURT – 2018 (15) G. S. T. L. 643 (Bom.) – Release of detained goods – Section 129 of the Goods & Service Tax Act, 2017 – Held that:- The petitioner is aware of the consequences which would follow post such detention and seizure and if it still desires to approach the concerned official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted – petition dismissed. – Writ Petition No. 7390 of 2018 Dated:- 17-7-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Dhopatkar i/b Santosh Vhatkar & Associates for the Petitioner. P.C. : 1. The petitioner has approached this Court complaining that the consignment, which was loaded on a vehicle, was intercepted during the course of its transport from the petitioner's office and factory to the State of Gujarat. The petitioner claims that they are manufacturers of copper and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o generate the documents at its end and cleared the goods for delivery to the customer. That is how the petitioners complain that the consignment was intercepted and because the vehicle is detained and the goods are seized that they are unable to comply with their obligations during the course of the business and their assurances to the ultimate user. The material be, therefore, released, otherwise the consignees export will be hampered and they will suffer huge losses. An alternate request is made that the vehicle can be detained, but at least the goods be released. 2. Mr. Dhopatkar appearing for the petitioners does not dispute that the power to detain and seize and release goods and conveyances in transit is conferred by section 129 of the Goods & Service Tax Act, 2017. That sub-section (1) of section 129 confers an overriding power and the authorities can proceed to detain or seize and equally after detention or seizure, release the goods. However, there is a complete procedure
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he officers are obliged to release the goods. It is very clear that insofar as these proceedings are concerned, the sub-sections of section 129 is a complete remedy. The remedy can be availed of and the release obtained provided there is readiness and willingness to comply with the conditions imposed while obtaining the release of the goods. The conduct of the petitioner shows that it is not ready and willing to comply with these conditions, but desires that this Court should interfere and direct unconditional release of goods. We are not inclined to agree with Mr. Dhopatkar given that there are disputed about questions of fact. 4 In the circumstances, the petitioner is aware of the consequences which would follow post such detention and seizure and if it still desires to approach the concerned official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted. 5 I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =