The petitioner who is the registered owner of a goods carriage vehicle bearing No.TN/41/AL/2259 has approached this court aggrieved by detention of her vehicle by the respondents on suspicion of tax evasion in respect of the goods carried therein. In the writ petition it is the case of the petitioner that the owner of the goods is now not traceable and under the said circumstances, although proceedings under Section 130 of the GST Act have been completed against the petitioner, she must be permitted to get a release of the vehicle on furnishing a security for the redemption fine that would be imposed on the vehicle in lieu of confiscation.

2. Dr.Thushara James, the learned Government Pleader would submit on instructions that the vehicle can be released to the petitioner only on the petitioner paying the tax payable in respect of the goods, the penalty payable under Section 122 in respect of the vehicle and the redemption fine in lieu of confiscation applicable to the vehicle. It is stated that the total amount under the three heads mentioned above would come to ₹ 4,21,200/- and, in as much as an order of confiscation has already been passed in respect of the vehicle, the petitioner would have to pay the said amount in cash and cannot be permitted to make the payment through Bank Guarantee.

3. On a consideration of the rival submissions, I find force in the contention of the learned Government Pleader that in view of an order having been passed under Section 130 of GST Act, the ownership of the vehicle now stands vested with the State Government as per the statutory mandate, and if the petitioner seeks a release of the vehicle, pending appellate proceedings that she wishes to pursue against the order passed under Section 130, she would have to pay the amount demanded above by cash and she cannot be permitted to get the release of the vehicle by furnishing a Bank Guarantee for the said amount.

Accordingly, I dispose of the writ petition by directing that, if the petitioner pays the amount of ₹ 4,21,200/- to the respondents, then on such payment the respondent shall forthwith release the vehicle to the petitioner. It is made clear that such payment effected by the petitioner shall be without prejudice to the right of the petitioner to impugn the confiscation order passed in appropriate proceedings.