SHAJI GEORGE AND PETER SANTHOSH RODRIGUES v. STATE TAX OFFICER (ENFORCEMENT), AND DEPUTY COMMISSIONER (INTELLIGENCE), KOZHIKOD

Introduction

This judgment reiterates that once goods and conveyance are confiscated under Section 130 of the CGST Act, the High Court will ordinarily not grant provisional release in a writ petition, particularly where the confiscation order itself is not under challenge and disputed questions of fact exist. The Kerala High Court held that the CGST Act provides adequate statutory remedies under Section 130(7) for release of confiscated goods and under Section 107 for filing an appeal against the confiscation order. Accordingly, the petitioners were relegated to the statutory remedies.

Background of the Case

The petitioners sought provisional release of two tanker lorries transporting 20,000 litres of white kerosene.