HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 2540/2020 M/s JVG Super Cargo Service Limited, Behind Swarn Jayanti Stadium, Kisan Colony, Jhunjhunu Through Its Proprietor Sh. Sajjan Singh Kaler Son Of Ram Niwas Kaler. ----Petitioner Versus State Tax Officer, Ward-I, Anti Evasion, Kar Bhawan, Jhunjhunu. ----Respondent For Petitioner(s) : Mr. Vikram Kumar Gogra For Respondent(s) : Mr. RB Mathur HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Judgment / Order 29/06/2020 Learned counsel for petitioner submits that petitioner is transporter of goods and his vehicle along with goods has been confiscated. Learned counsel submits that he had filed appeal which has been rejected. Against which although second appeal lies, however, taking into consideration present circumstances, petitioner has approached this court for release of vehicle and against its auctioning. Per contra, learned counsel appearing for revenue department relies on judgment passed by Hon ble Supreme Court in State of Uttar Pradesh & Ors. Vs. M/s Kay Pan Fragrance Pvt. Ltd. Civil Appeal No.8941/2019, on 22nd November, 2019 to submit that if petitioner wants interim custody of vehicle, which has been confiscated, Rule 140 of Central (D.B. SAW/452/2020 has been filed in this matter. Please refer same for further orders) (Downloaded on 30/04/2021 at 09:31:58 AM) (2 of 3) [CW-2540/2020] Goods and Service Tax Rules, 2017 is applicable, which can be invoked. Learned counsel has also relied on order passed by this court in Sakeel Father/o Shri Wali Mohammad Vs. State Tax Officer , SB Civil Writ Petition No.13485/2018, on 4 th July, 2018 wherein after taking into consideration provisions of CGST Rules, 2017, this court held as under: 9. Learned counsel for respondents submits that it would be very difficult to get amount recovered if security bond is allowed to be accepted and truck and goods can be released on submission of bank guarantee. 10. Taking into consideration prayer made above, this Court finds that Rule 140 of Central Goods and Service Tax Rules, 2017 provides as under:- 140. (1) seized goods may be released on provisional basis upon execution of bond for value of goods in FORM GST INS-04 and furnishing of security in form of bank guarantee equivalent to amount of applicable tax, interest and penalty payable. Explanation.- For purposes of rules under provisions of this Chapter, applicable tax shall include central tax and State tax or central tax and Union territory tax, as case may be and cess, if any, payable under Goods and Service Tax (Compensation to State ) Act, 2017 (15 of 2017). (2) In case person to whom goods were released provisionally fails to produce goods at appointed date and place indicated by proper officer, security shall be encashed and adjusted against tax, interest and penalty and fine, if any, payable in respect of such goods. (D.B. SAW/452/2020 has been filed in this matter. Please refer same for further orders) (Downloaded on 30/04/2021 at 09:31:58 AM) (3 of 3) [CW-2540/2020] Learned counsel for respondent submits that revenue authorities have no objection if petitioner complies with provision of Rule 140 of CGST Rules and if bank guarantee in terms of Rule 140 is submitted, revenue department would release vehicle. Learned counsel for petitioner submits that petitioner is not owner of goods and therefore, he is not liable to submit bank guarantee for confiscated goods and at best it can only be required for purpose of vehicle. Learned counsel for petitioner further submits that since vehicle has been confiscated only on account of goods, he is not even liable to submit bank guarantee relating to vehicle and it should be released forthwith as he has complied with provisions and produced all 14 different owners of goods. I have considered submissions. At present stage, admittedly petitioner claims himself to be only owner of vehicle as transporter and has shown his disclaimer on goods. In view thereof, revenue department would be free to auction goods in terms of Rules. However, if petitioner submits bank guarantee in terms of Rule 140, relating to valuation of vehicle, revenue department would, upon satisfaction, release vehicle to petitioner. As owners of goods are not presently before this court, no order in this regard is required to be passed. writ petition stands disposed of accordingly. (SANJEEV PRAKASH SHARMA),J FATEH RAJ BOHRA /6-79 (D.B. SAW/452/2020 has been filed in this matter. Please refer same for further orders) (Downloaded on 30/04/2021 at 09:31:58 AM) Powered by TCPDF (www.tcpdf.org) JVG Super Cargo Service Limited v. State Tax Officer, Ward-I, Jhunjhunu