Vesting of title on confiscation bars pre-confiscation release remedies; statutory appeal with prescribed pre-deposit required.
Case-Laws
GST
Vesting of title on confiscation: the Court held that once confiscation is ordered under Section 130(1) and title vests in the State under Section 130(5), the remedial release regime under Section 129 is no longer available; subsequent adjudication on confiscation, valuation, tax, penalty, interest and fine is governed exclusively by Section 130, and a collateral challenge limited to a prior Section 129 order is impermissible where the Section 130 order remains unchallenged. The Single Judge erred in ordering release; the writ is set aside and the respondent must pursue the statutory appeal under Section 107(6) with prescribed pre-deposit terms.
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