2019 (10) TMI 1183 - HC - GST

Extension of time for conducting inspection of the goods and conveyance - HELD THAT - Issue Rule, returnable on 14th November, 2019 . By way of interim relief, the respondent is directed to forthwith release the conveyance together with the goods contained therein, which shall be subject to the final outcome of the petition.

Summary

Issues:
- Extension of time for inspection of goods and conveyance
- Issuance of notice under section 130 of the Central Goods and Services Tax Act, 2017 without proper documentation
- Release of conveyance and goods as interim relief
- Filing of undertaking by the petitioner
- Non-preparation of Form GST MOV-4 and lack of reasons provided

Extension of Time for Inspection:
The State Tax Officer had requested an extension for inspection of goods and conveyance, which was granted for three days. However, despite the extension, no report in Form GST MOV-4 was prepared. The issuance of a notice under section 130 of the CGST Act without this report raised concerns about procedural compliance.

Issuance of Notice Without Proper Documentation:
The absence of a prepared Form GST MOV-4 despite the extended inspection period led to the issuance of a notice under section 130 of the CGST Act. The court directed the respondent to release the conveyance and goods subject to the final outcome of the petition, highlighting the importance of proper documentation before taking such actions.

Release of Conveyance and Goods as Interim Relief:
As interim relief, the court ordered the immediate release of the conveyance and goods, pending the final decision on the matter. This decision aimed to prevent any undue hardship or loss to the petitioner during the legal proceedings.

Filing of Undertaking by the Petitioner:
The petitioner was instructed to file an undertaking with the court, committing to discharge any liabilities under the provisions of the CGST Act in case the petition was not successful. This requirement ensured accountability and compliance with the legal obligations.

Non-Preparation of Form GST MOV-4 and Lack of Reasons Provided:
The court directed the second respondent to provide reasons, through an affidavit, for the failure to prepare Form GST MOV-4 and furnish a copy to the petitioner. This inquiry aimed to address the procedural lapses and ensure transparency in the enforcement actions taken by the tax authorities.

Conclusion:
The judgment highlighted the importance of procedural compliance, proper documentation, and transparency in enforcement actions under the CGST Act. It emphasized the need for authorities to follow due process and provide justifications for their decisions, while also safeguarding the rights and interests of the parties involved in legal proceedings.