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2019 (8) TMI 115 - HC - GSTRelease of seized goods - E-way bill not provided - Sections 129 and 130 of the Act, 2017 - HELD THAT - It appears that a notice came to be issued for the confiscation of the goods u/s 130 of the Gujarat Goods and Services Tax Act, 2017, read with the relevant provisions of the Central Goods and Services Tax Act, 2017 and the Goods and Services Tax, Act, 2017. This Court is examining an larger issue as regards Sections 129 and 130 of the Act, 2017. Many writ-applications have been admitted and they have now been posted for final hearing on 7.8.2019. However, as the writ applicants have deposited the amount towards the tax as well as the penalty as reflected at Annexure F at pages 29 and 30, the vehicle, as well as the goods, should be released pending the final outcome of the petition. - Direct service is permitted.
Issues:
Interpretation of Sections 129 and 130 of the Gujarat Goods and Services Tax Act, 2017 regarding the confiscation of goods due to lack of E-Way Bill during transportation. Analysis: The judgment delivered by the Gujarat High Court pertains to a case where a proprietary concern engaged in trading building materials faced the confiscation of goods under Section 130 of the Gujarat Goods and Services Tax Act, 2017. The Court acknowledged that the writ-applicants had established a strong prima facie case for an interim order in their favor after reviewing the materials on record. The proprietary concern, registered with the Goods and Services Tax Department, supplied goods from Silvassa to dealers in Umargaon, Gujarat. The issue arose when the goods, being transported in a vehicle owned by the concern, were seized due to the driver's inability to provide the necessary E-Way Bill. The Court highlighted the importance of examining the larger issue concerning Sections 129 and 130 of the Act, 2017, as multiple writ-applications had been admitted and scheduled for final hearing. However, considering that the writ-applicants had already deposited the tax amount and penalty, as evidenced in the payment receipts provided, the Court directed the immediate release of the vehicle and goods pending the final outcome of the petition. Specifically, amounts of ?1,19,956/- and ?59,978/- had been deposited with the relevant authority, as indicated in the receipts submitted. Consequently, in light of the circumstances presented, the Court ordered the immediate release of the truck and goods. Furthermore, direct service was permitted for the enforcement of the release order. This judgment underscores the Court's consideration of the legal provisions and the factual scenario to ensure fairness and justice in the matter of confiscation and release of goods under the GST Acts.
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