| Petitioner | Sardari Lal |
| Respondent | UT of J&K & Ors |
| Court | Jammu & Kashmir High Court |
| Date: | 21-May-2022
|
| Citation No. | 2022 (5) GSTPanacea 57 HC Jammu & Kashmir WP(C) No. 2402/2021 and CM No. 8377/2021 |
| Hon’ble Judges | Justice Dhiraj Singh Thakur Justice Rahul Bharti |
| Decision | In Favour of Assessee |
Seized Vehicle be Released-On payment of appropriate fine the seized vehicle shall be released. The vehicle be released in case the fine is paid as per provisions of Section 130 of the CGST
Seized Vehicle be Released-Facts of the Case
Seized Vehicle be Released-The petitioner is the owner and driver of the vehicle, which was seized by the respondent-authorities.
A prayer has been made for release of the said vehicle stating that the petitioner is suffering losses and is unable to make his both ends meet.
It was submitted that the vehicle could also be released in case the fine on the vehicle is paid by the petitioner in terms of the provisions of Section 130 of the Central Goods and Services Tax (for short, ‘CGST’).
Argument Before Court
The appellant submitted that the vehicle has been confiscated, however, the order of confiscation has not been specifically served upon the petitioner.
It was submitted that the vehicle could also be released in case the fine on the vehicle is paid by the petitioner in terms of the provisions of section 130 of the CGST.
Jammu & Kashmir High Court Held
Seized Vehicle be Released-The Hon’ble High Court have absolutely no reason to oppose any such move by the petitioner if the provisions of law permit release of the vehicle before or after its confiscation by payment of an appropriate fine which has been determined or may be determined and imposed upon the vehicle in question.
In case, any such application is filed, the appropriate authority would consider the same strictly in accordance with the provisions of Section 130 of the CGST within a period of two weeks’ from today.
With the aforesaid, this writ-application stands disposed of.
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