Confiscation of Goods of Perishable Nature under GST Act: Supreme Court directs Rajasthan HC to consider Urgent Interim Relief [Read Judgement]
![Confiscation of Goods of Perishable Nature under GST Act: Supreme Court directs Rajasthan HC to consider Urgent Interim Relief [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/09/Confiscation-Confiscation-of-Goods-Goods-Nature-GST-Act-Confiscation-of-Goods-of-Perishable-Nature-under-GST-Act-Supreme-Court-Rajasthan-HC-taxscan.jpeg "Confiscation of Goods of Perishable Nature under GST Act: Supreme Court directs Rajasthan HC to consider Urgent Interim Relief [Read Judgement]")
The Supreme Court of India directed Rajasthan High Court to consider urgent interim relief sought by the petitioner, Kaushal Export and Another, in the matter of confiscation of goods of perishable nature under the Goods and Service Tax Act, 2017. The special leave petition was filed impugning the final judgment and order dated 04-09-2023 in DBCWP No. 12963/2023 passed by the High Court...
The Supreme Court of India directed Rajasthan High Court to consider urgent interim relief sought by the petitioner, Kaushal Export and Another, in the matter of confiscation of goods of perishable nature under the Goods and Service Tax Act, 2017.
The special leave petition was filed impugning the final judgment and order dated 04-09-2023 in DBCWP No. 12963/2023 passed by the High Court of Judicature for Rajasthan at Jodhpur.
As per section 130 of the CGST Act, 2017 the goods are liable for confiscation and any person shall be liable to penalty in the following cases:
a. On supply or receipt of goods in contravention of provisions of the Act or rules leading to evasion of tax.
b. On not accounting for any goods which are liable to pay tax under the Act.
c. On supply of goods liable for taxation under the Act, without having applied for registration.
d. Contravention of any of the provisions of the Act or rules with an intention to evade payment of tax.
e. Uses any conveyance or means of transport for carriage of goods in contravention of provisions of this Act or rules made thereunder, unless the owner proves that it was used without his knowledge or connivance.
Then all such goods or conveyances shall be liable for confiscation and person shall be liable for penalty under section 122 of the CGST Act.
A Two-Judge Bench of Justice Nagarathna and Justice Ujjal Bhuyan and observed that “Having heard the counsel for the petitioners and having regard to the nature of confiscated goods and bearing in mind the perishable nature of the same, the petitioners are permitted to move the High Court for expeditious interim relief in the matter.”
“It is needless to observe that if the petitioners request for urgent interim relief, the High Court would consider the same in accordance with law and having regard to the nature of the goods, which are confiscated” the Court concluded.
To Read the full text of the Order CLICK HERE
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