2020 (1) TMI 1168 - HC - GST

Release of seized goods alongwith truck - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - HELD THAT - The writ applicant should file an appropriate reply to the show-cause notice and make good his case that there is no breach of any of the provisions of the Act or the Rules. We are not inclined to entertain this writ application at the stage of show-cause notice. Ultimately, even if the final order is passed under Section 130 of the Act, the same is appealable under Section 107 of the Act. Application disposed off.

Summary

Issues:
- Seizure of goods under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017
- Show cause notice issued for alleged breach of provisions of the Act and Rules
- Discrepancies found during physical verification of goods

Analysis:
The writ applicant sought relief through a writ application under Article 226 of the Constitution of India, requesting the release of seized goods and the truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017. The show cause notice issued by the Deputy State Tax Commissioner highlighted discrepancies in the transportation of goods without valid documents. These discrepancies included excess quantity of goods, unfiled returns, and questionable registration details. The notice called for a response to explain the alleged breach of provisions. The court emphasized the importance of the writ applicant responding to the show cause notice to establish compliance with the law. The court declined to entertain the writ application at this stage, stating that any final order under Section 130 of the Act would be appealable under Section 107.

In conclusion, the court disposed of the writ application, emphasizing the need for the writ applicant to address the show cause notice and demonstrate adherence to the provisions of the Act and Rules.