HC sets aside Single Judge
Bench order, finds direction to release detained goods on payment of 50% of
demand and execution of simple bond contrary to provisions of Section 129 of
Central GST Act / Kerala GST Ordinance r/w Rule 140 of CGST Rules; Notes that
goods were detained by Revenue on ground that documents accompanying them had
no nexus with actual goods under transport; Observes that Section 129 provides
for detention, seizure and release of goods and conveyances in transit, whereby
goods may be released provisionally upon execution of bond and furnishing of
security in prescribed manner or on payment of applicable tax, interest and
penalty in terms of Section 67(6); Hence, when statute itself provides a
mechanism for adjudication following detention of goods including provisional
release thereof, a deviation therefrom cannot be ordered, holds HC; However,
taking note of Rule 140 obliging dealer to produce goods upon demand, and
considering the inconvenience and prejudice likely to be caused on account of
delay, HC emphasizes the necessity of an expeditious adjudication even in cases
where goods are released provisionally : Kerala HC
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