Charchit Jain vs. Union Of INDIA And 3 Others

Facts

The petitioner, Charchit Jain, filed a writ petition seeking the release of goods seized on September 16, 2021. The petitioner stated that these goods were part of his stock-in-trade and were duly accounted for in his books. The respondents, representing the Union of India and others, including the State Goods and Services Tax Department and the Central Goods and Services Tax Department, indicated no objection to the release of the goods. They suggested the petitioner approach respondent No. 4 for the release, who would proceed after verifying the invoices against the packages.

Held

The Court disposed of the writ petition with an observation. It directed the petitioner to approach respondent No. 4 for the release of the goods. The petitioner was instructed to present the invoices corresponding to the packages in the possession of respondent No. 4. If the invoices tallied with the packages, respondent No. 4 was directed to release the goods upon proper receipt. The Court noted that both the State and Central GST Departments had no objection to the release of the goods. The Court did not explicitly mention any specific GST provisions or rules that formed the basis of its decision, other than the implied authority to order the release of seized goods.

Key Issues

1. Whether the goods seized on September 16, 2021, which are stated to be stock-in-trade and duly accounted for by the petitioner, should be released? The petitioner argued that the goods were properly accounted for and should be released. The respondents, through their counsel, submitted that there was no objection from either the State GST Department or the Central GST Department for the release of the goods. They indicated that the petitioner could approach respondent No. 4 for the release, who would do so after tallying the invoices with the packages within one week of the petitioner approaching them.