2020 (1) TMI 930 - HC - GST

Stay on implementation and operation of the Show Cause Notice - release of seized goods alongwith vehicle - absence of document as per the requirement under Section 68 of the Central Goods and Service Tax Act, 2017 - HELD THAT - The petitioner is directed to deposit a sum of ₹ 7,50,000/before the respondent No.3 within a period of two weeks from today. Upon such deposit, the vehicle of the petitioner bearing number MP07GA8154 shall be released. Petition disposed off.

Summary

Issues:
1. Quashing of Show Cause Notice
2. Stay on Show Cause Notice
3. Release of Vehicle
4. Release of Goods
5. Additional Relief Requested
6. Cost of the Petition

Quashing of Show Cause Notice:
The petitioner filed a writ application seeking to quash a Show Cause Notice dated 04/09/2019 issued by the respondent No.3. The petitioner claimed that their vehicle, used for transportation, was detained and seized by the State Tax Officer for carrying Pan Masala and Tobacco without the required documents under Section 68 of the Central Goods and Service Tax Act, 2017. Subsequently, notices for detention and confiscation of goods were issued. The petitioner requested the court to set aside the Show Cause Notice, and the court directed the petitioner to deposit a specified amount for the release of the vehicle.

Stay on Show Cause Notice:
In addition to seeking the quashing of the Show Cause Notice, the petitioner requested a stay on the implementation and operation of the Notice pending the admission, hearing, and final disposal of the petition. The court, after considering the submissions from both parties, directed the petitioner to deposit a sum of money within two weeks to secure the release of the vehicle.

Release of Vehicle and Goods:
The petitioner, as the owner of the detained vehicle, requested the court to direct the respondent to release both the vehicle and the goods. The court, after hearing arguments from both sides, ordered the petitioner to deposit a specific amount within a stipulated time frame for the release of the vehicle. The court allowed the authorities to proceed with the confiscation proceedings under Section 130 of the Act, 2017, while releasing the vehicle upon the petitioner's compliance with the monetary deposit requirement.

Additional Relief Requested:
Apart from the specific reliefs sought regarding the Show Cause Notice and the release of the vehicle and goods, the petitioner also requested any other relief deemed just and proper in the interest of justice. However, the judgment primarily focused on the release of the vehicle upon the petitioner's deposit of a specified amount.

Cost of the Petition:
The petitioner also sought costs for the petition. However, the judgment did not explicitly mention the court's decision regarding the costs, as the main focus was on directing the petitioner to deposit a sum for the release of the vehicle. The court disposed of the petition after issuing directions for the monetary deposit and the subsequent release of the vehicle, allowing the authorities to continue with the confiscation proceedings as per the relevant legal provisions.