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2020 (2) TMI 431 - HC - GSTConfiscation of goods - Detention of goods alongwith the conveyance - levy of penalty - section 129 and 130 of CGST Act - HELD THAT - Pursuant to the notice issued under Section-129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GST-MOV-10 deserves to be discharged - Application disposed off.
Issues:
Challenge to detention order under Section 129(1) of GST Act, release of goods and conveyance, confiscation notice under Section 130 of GST Act. Analysis: The petitioner filed a writ-application challenging the detention order of goods and conveyance under Section 129(1) of the GST Act, seeking a writ of mandamus to quash the order and notice for confiscation and penalty. The petitioner requested interim relief for the release of goods. The Court, after hearing submissions, directed the release of goods and conveyance upon payment of tax and penalty, with an undertaking to cover any deficit liability. The petitioner was required to submit proof of payment and identification documents for release. The matter was adjourned for further proceedings. Upon payment of the determined amount, the goods and conveyance were released. Subsequently, a show-cause notice was issued under Section 130 of the Act for possible confiscation. The petitioner was instructed to appear before the authority to respond to the notice and rely on relevant case law for defense. The Court referred to a previous judgment in a similar case for guidance. The Court disposed of the writ-application, permitting direct service. The petitioner was directed to address the show-cause notice under Section 130 and present arguments based on legal precedents. The judgment emphasized compliance with the legal process and the petitioner's right to challenge any adverse decision.
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