{"id":2537,"date":"2025-02-12T11:16:10","date_gmt":"2025-02-12T05:46:10","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2537"},"modified":"2025-02-20T19:31:53","modified_gmt":"2025-02-20T14:01:53","slug":"order-denying-release-of-goods-to-be-set-aside-as-assessee-deposited-bond-for-goods-value-and-challan-for-penalty-amount-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/order-denying-release-of-goods-to-be-set-aside-as-assessee-deposited-bond-for-goods-value-and-challan-for-penalty-amount-hc","title":{"rendered":"Order Denying Release of Goods to Be Set Aside as Assessee Deposited Bond for Goods Value and Challan for Penalty Amount | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000388077\/order-denying-release-of-goods-to-be-set-aside-as-assessee-deposited-bond-for-goods-value-and-challan-for-penalty-amount-hc\">Shish Jewels Pvt. Ltd. v. Intelligence Officer (2025) 26 CENTAX 342 (Ker.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Murali Purushothaman<\/strong>, J.<\/li>\n<li><strong>S\/Shri K. Sreekumar, Aji V. Dev, Alan Priyadarshi Dev, S. Sajeevan<\/strong> &amp; <strong>Ammu Charles<\/strong>, Advs. for the Petitioner.<\/li>\n<li><strong>S\/Shri Mohammed Rafiq, SPL. GP, Sreelal N. Warrier, SC, Central GST (CGST), P. Rani Diothima<\/strong> &amp; <strong>Saijesh A.<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner is engaged in wholesale trading of gold, precious metals, and ornaments. The company deputed marketing executives to exhibit sample goods, including diamond gold jewellery, to dealers in different states. While attempting to exhibit goods at a dealer&#8217;s premises in Kerala, the goods were seized by GST authorities, citing discrepancies in stock and alleging contravention of GST provisions. A show-cause notice under Section 130 of the SGST Act was issued to the petitioner, who, in response, provided a bond for the value of the goods and paid the penalty amount as per the notice, seeking the provisional release of the goods. The authorities rejected the petitioner&#8217;s request, stating that Section 130 does not provide for the provisional release of goods.<\/p>\n<p>The petitioner contended that the goods were legally transported with valid delivery challans, and there was no intention to evade taxes. Under Section 67(6) of the GST Act, the goods should be provisionally released upon the execution of a bond and payment of applicable penalties. The respondent contended that Section 130 does not allow the provisional release of goods during the adjudication of the show-cause notice, and the goods were seized due to potential tax evasion. The department is within its rights to retain them pending final adjudication.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court noted that there is no provision under Section 130 that prohibits the provisional release of goods. Even during the adjudication process, the goods can be released if the owner pays the penalty and executes a bond. The Court emphasized that provisional release does not prejudice the department, as the value of the goods is secured.<\/p>\n<p>Therefore, the High Court set aside the authority&#8217;s order denying the provisional release of goods and directed that the goods be released to the petitioner, pending the adjudication of the show-cause notice. The legality of the seizure order and other contentions were left open for further adjudication.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Dhanlaxmi Metals v. State of Gujarat \u2014 [2022] 144 taxmann.com 53\/[2023] 95 GST 165\/2022 (67) G.S.T.L. 63 (Gujarat) \u2014 Referred [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(67)%20G.S.T.L.%20303%20(Ker.)&amp;itemType=AP\">Golden Traders v. Asstt. State Tax Officer<\/a> \u2014 2022 (67) G.S.T.L. 303 (Ker.) \u2014 Referred [Para 9]<\/li>\n<li>State of Punjab v. Shiv Enterprises and Others \u2014 2023 SCC OnLine SC 271 \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(23)%20G.S.T.L.%20176%20(Guj.)&amp;itemType=AP\">Synergy Fertichem (P.) Ltd. v. State of Gujarat<\/a> \u2014 2019 (23) G.S.T.L. 176 (Guj.) \u2014 Referred [Para 9]<\/li>\n<li>Union of India v. Lexus Exports (P) Ltd. \u2014 (1997) 10 SCC 232 \u2014 Referred [Para 10]<\/li>\n<li>Weston Components Ltd. v. Commissioner of Customs, New Delhi \u2014 (2000) 1 SCC 565 \u2014 Referred [Para 9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Shish Jewels Pvt. Ltd. v. Intelligence Officer (2025) 26 CENTAX&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2604,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Order Denying Release of Goods to Be Set Aside as Assessee Deposited Bond for Goods Value and Challan for Penalty Amount | HC<\/title>\n<meta name=\"description\" content=\"The High Court ruled that goods seized under Section 130 of the SGST Act can be provisionally released upon payment of penalty and execution of a bond, as there is no statutory prohibition against it.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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