Owner can seek redemption of confiscated goods/conveyances even after confiscation order: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 25 April, 2022
Case Details: Shel Singh Purohit v. Commercial Taxes Officer - [2022] 137 taxmann.com 138 (Karnataka)
Judiciary and Counsel Details
-
- Krishna S. Dixit, J.
- K.G. Raghavan, Sr. Counsel and Thirumalesh M., Adv. for the Petitioner.
- K. Hemakumar, AGA for the Respondent.
Facts of the Case
The Competent Authority detained goods of petitioner under transport as well as vehicle. The petitioner sent a letter by Speed Post seeking release of the goods in detention on the ground that they were perishable. The authority further issued on petitioner a notice under section 130 for confiscation of goods and vehicle. It filed writ petition against continued detention of the goods and the vehicle, indefinitely.
High Court Held
The Honorable High Court observed that sub-section (2) of section 130 of CGST Act provides for redemption of confiscated goods and conveyances. Even after confiscation order is passed, it is open to owner to seek redemption of confiscated goods/conveyances. If owner comes forward to pay amount comprised in demand notice, goods and conveyances may be released pending conclusion of long drawn confiscation proceedings. Therefore, Competent Authority was directed to release goods and vehicle in detention immediately after ascertaining prima facie ownership and on depositing total amount comprised in notice.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied