When pursuant to notice issued under section 129 determining amount to be paid …
When pursuant to notice issued under section 129 determining amount to be paid towards tax and liability, requisite amount has been paid by assessee and consequently, conveyance and goods have been released and however, later on a show cause notice has been issued under section 130 calling upon assessee to show cause why goods and conveyance should not be confiscated and matter is now at stage of MOV10, assessee should appear before authority and file an appropriate reply to make good his case.
When pursuant to notice issued under section 129 determining amount to be paid towards tax and liability, requisite amount has been paid by assessee and consequently, conveyance and goods have been released and however, later on a show cause notice has been issued under section 130 calling upon assessee to show cause why goods and conveyance should not be confiscated and matter is now at stage of MOV10, assessee should appear before authority and file an appropriate reply to make good his case.
Assessee
Offence and Penalties — Seizure, Detention and Confiscation — Applicant filed a writ application to quash and set aside notice issued by GST Authorities under section 130 of Central Goods and Services Act, 2017 as same was illegal and contrary to provisions of law — Held, pursuant to notice issued under section 129 Central Goods and Services Act, 2017 determining amount to be paid towards tax and liability, requisite amount had been paid by said applicant — Consequently, conveyance and
goods had been released — However, later on a show cause notice was issued under section 130 calling upon applicant to show cause why goods and conveyance should not be confiscated — Matter was then at stage of MOV10, applicant should appear before authority and file an appropriate reply to make good his case that notice issued in GSTMOV10 deserved to be discharged — Applicant’s application disposed of.
1. By this writapplication under Article 226 of the Constitution of India, the writapplicant has prayed for the following reliefs:
“8(a) To quash and set aside the impugned notice issued by the Respondent No.2 dated 14.05.2019 u/s.130 of the Central Goods and Services Tax Act, 2017.
(b) To hold and declare that the impugned notice u/s.130 issued by the Respondent No.2 as illegal, and contrary to the provisions of the Central Goods and Services Tax Act, 2017.
(c) In the meantime, as an interim measure confiscated goods in alongwith the vehicle No.GJ03AX9840 by the respondent No.2 are required to released from the dentetion of the respondents.
(d) To grant any other and further reliefs that may be deemed fit and proper and in the interest of justice.”
2. On 22nd May, 2019 this Court passed the following order:
“1. Learned Advocate Mr. Harsh Raval appearing for the petitioner invited the attention of this Court to the order dated 21.05.2019 passed in Special Civil Application No. 9676 of 2019.
2. Having regard to the submissions advanced by the learned advocates for the respective parties, by way of adinterim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner's right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioner and address of the petitioner.
3. Issue Notice returnable on 19.06.2019. Direct Service is permitted.”
3. Pursuant to the notice issued under Section129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writapplicant and the conveyance and the goods have been released. It appears that later, a showcause notice came to be issued under Section 130 of the Act calling upon the writapplicant to showcause why the goods and conveyance should not be confiscated.
4. As the matter is now at the stage of MOV10, the writapplicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GSTMOV10 deserves to be discharged. It shall be open for the writapplicant to place reliance on the recent pronouncement of this Court in the case of Synergy Fertichem Pvt. Ltd Vs. State of Gujarat [Special Civil Application No.4730 of 2019].
5. With the above, this writapplication stands disposed of. Direct service is permitted.
(J. B. PARDIWALA, J)
(BHARGAV D. KARIA, J)
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When pursuant to notice issued under section 129 determining amount to be paid towards tax and liability, requisite amount has been paid by assessee and consequently, conveyance and goods have been released and however, later on a show cause notice has been issued under section 130 calling upon assessee to show cause why goods and conveyance should not be confiscated and matter is now at stage of MOV10, assessee should appear before authority and file an appropriate reply to make good his case.
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