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2019 (12) TMI 93 - HC - GSTDetention of goods along with conveyance - no discrepancy was found during the course of physical verification - order in Form GST MOV-06 is issued - It was submitted that the action of the respondents of issuing notice under section 130 of the CGST Act and passing an order of confiscation thereunder is contrary to the scheme of the CGST Act - HELD THAT - Issue notice, returnable 04 th December, 2019.
Issues:
1. Interpretation of provisions under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 regarding the detention and confiscation of goods and conveyance. Analysis: The petitioner's advocate argued that after the conveyance in question was detained, various forms were issued, including Form GST MOV-01 indicating the conveyance was accompanied by necessary documents. Subsequently, Form GST MOV-02 was issued for physical verification, and Form GST MOV-04 confirmed no discrepancies were found during verification. The advocate contended that as per the provisions, once an order in Form GST MOV-06 is issued, the respondent must issue an order in Form GST MOV-07 before invoking section 130 of the CGST Act for non-payment of fines or penalties. The crux of the argument centered on the alleged misuse of provisions under section 130 of the CGST Act by the respondents. Despite the issuance of Form GST MOV-06, the respondents proceeded with a notice in Form GST MOV-10 and an order of confiscation in Form GST MOV-11, which the petitioner claimed was contrary to the statutory scheme of the CGST Act. The advocate emphasized that the actions taken deviated from the prescribed procedure, leading to the invocation of section 130 prematurely. In response to the submissions made by the petitioner's advocate, the court decided to issue a notice returnable by a specified date for further consideration of the matter. Additionally, the court permitted direct service in this case to ensure timely communication of the notice to the concerned parties. The decision to issue notice indicates the court's acknowledgment of the legal complexities raised by the petitioner and the need for a detailed examination of the issues presented regarding the detention and confiscation of goods and conveyance under the relevant GST Acts.
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