ORDER :

1. The Petitioner has filed this Petition under Section 482 of the Cr.P.C. challenging the order dated 05.02.2021, passed by learned Sessions Judge, Mahasamund (C.G.) in Criminal Revision No. H-05/2021, arising out of the order dated 23.01.2021 passed by learned Judicial Magistrate First Class, Mahasamund in Mis. Criminal Case No.S-45/2021, by which the application filed by the Petitioner for grant of permission to release the Truck bearing registration No.OD-02-AY-8394 on supurdnama has been rejected.

2. While rejecting the application for supurdnama, it has been observed in the order dated 23.01.2021 that the Assistant Commissioner, The Chhattisgarh Goods and Services Tax has written a letter to PS. Komakhan contending that there is an allegation of tax eviction to the tune of Rs.72 lacs with regard to the illegal transport of Gold Steef Cigarettes and the Department of Goods and Services Tax has already initiated the proceedings thereto. This order has been challenged by the Petitioner by filing a Revision under Section 397 Cr.P.C before the learned Sessions Judge, Mahasamund, which was registered as Criminal Revision No.05/2021. Learned Sessions Judge, Mahasamund, vide impugned order dated 05.02.2021, has rejected the said Revision by affirming the finding that the goods which were carried in the vehicle were being transported in violation to the Good and Services Tax Act.

3. Learned Counsel for the Petitioner submits that since the vehicle is lying idle around 9 months, no fruitful purpose would be served if the vehicle remains idle in the custody of the police personnels exposed to the extreme weather conditions. The vehicle would get decayed day by day and would further deteriorate by passage of time to the extent that it would become unusable after some time and therefore, in the interest of justice, the vehicle may be released to the Petitioner. He further undertakes to give any sort of conditions required till the finalization of the criminal case or for that matter any other proceedings initiated by the authorities.

4. This Court has, vide order dated 13.09.2021, directed the Deputy Advocate General to seek instructions from the concerned authorities for proper adjudication of the case and further directed that concerned Officer of the said Department should remain present before this Court on the next date of hearing.

5. In pursuance of the said order, Shri TR Dhurve, Joint Commissioner, Chhattisgarh Goods and Services Tax has appeared before this Court today.

6. Learned State Counsel would submit that Sections 129 and 130 of GST Act deal with, detention, seizure and release of goods and conveyances in transit and Confiscation of goods or conveyances and levy of penalty respectively, which read as follows:-

“Detention, seizure and release of goods and conveyances in transit.--(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-

(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;

(b) on payment of penalty equal to the fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. Of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and pena