ANANTHAVALLI SAHADEVAN Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioners challenge Ext.P27 order of the fifth respondent appellate authority, under the Central Goods and Service Tax Act, 2017 (for short 'CGST Act'), regarding the prayer for interim release of goods confiscated under the said Act.

(2.) Petitioners are the appellants before the fifth respondent. They have challenged Ext.P21 order of confiscation issued under Sec. 130 of the CGST Act. 2466.3 kg of cardamom valued at Rs.49,32,600.00 has been directed to be confiscated while, on behalf of the petitioners it was submitted that the vehicle on which it was being transported has not been ordered to be confiscated, but has only been imposed with a fine of Rs.1,23,315.00 towards CGST/SGST apart from consequential penalty. When the commodity was placed for auction pending the appeal, petitioners sought for interim release of the goods as well as the vehicle. By the impugned order, the appellate authority rejected the prayer for unconditional release, and instead granted liberty to obtain release of the goods and conveyance on payment of penalty and fine in lieu of confiscation.

(3.) Petitioners have challenged the aforesaid order contending that the value for release of the goods as an interim measure is exorbitant, that it practically renders the relief granted by the appellate authority redundant. It is also contended that the cardamom seized cannot be treated as a perishable commodity and hence the auction should not be permitted to be conducted before disposing the appeal.