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2020 (2) TMI 1299 - HC - GSTConfiscation of goods - Section 130 of the Central/Gujarat Goods and Services Tax Act, 2017 - It is the case of the writ-applicant that the goods and the conveyance came to be detained and seized by the GST Authorities on the premise that the goods were being transported in contravention of the Act and Rules - HELD THAT - As the matter is at the stage of GST-MOV-10, we would not like to enter into the merits of the matter. The first concern for the writ-applicant should be to get the goods released - Since the matter is at the stage of GST-MOV-10, the application preferred by the writ-applicant Annexure-I, Page No.44 of the paper-book shall be treated as one in terms of Section 67(6) of the Act. This writ-application with a direction to the State Tax Officer, Morbi Squad, Enforcement, Division-9, Bhavnagar to immediately look into the application, preferred by the writ-applicant and pass appropriate order, in accordance with law - Let this exercise be undertaken and complied within a period of one week from the date of receipt of the writ of this order.
Issues Involved:
Challenge to legality and validity of confiscation notice under Section 130 of the GST Act, detention and seizure of goods, application under Section 67(6) of the Act, principles of Sections 129 and 130 of the Act. Analysis: 1. The writ-applicant filed a Writ-Application under Article 226 challenging the confiscation notice dated 12.02.2020 issued under Section 130 of the Central/Gujarat Goods and Services Tax Act, 2017. The applicant claimed ownership of the goods seized and detained by GST Authorities for alleged transportation contravention. 2. The High Court refrained from delving into the merits of the case at the GST-MOV-10 stage and emphasized the primary concern of securing the release of the goods. The application filed by the applicant under Section 67(6) of the Act was treated as such by the Court. 3. The Court directed the State Tax Officer to promptly review the applicant's application and issue an appropriate order within one week from the date of the Court's directive. The legal counsel representing the applicant highlighted the absence of any order passed on the application under Section 67(6) of the Act. 4. Referring to the legal principles governing Sections 129 and 130 of the Act, the Court cited a prior case, F S Enterprise Vs. State of Gujarat, decided on 11.10.2019, where these provisions were extensively discussed. The Court instructed the concerned authority to act in compliance with the law. 5. The Court granted the applicant the opportunity to present their case before the authority for both the discharge of the notice in GST-MOV-10 and the release of the goods under the powers conferred by Section 67(6) of the Act. Direct service was permitted for effective communication. 6. In conclusion, the Court disposed of the writ-application, instructing the State Tax Officer to promptly address the applicant's concerns and issue a decision within the specified timeline, ensuring adherence to legal procedures and principles outlined in the Act. This detailed analysis of the judgment provides a comprehensive overview of the issues involved and the Court's directives, maintaining the legal terminology and significant details from the original text.
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