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2020 (3) TMI 235 - HC - GSTRelease of detained goods alongwith truck - Section 130 of the Central Goods and Services Act, 2017 - HELD THAT - The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central Goods and Services Act, 2017. The proceedings shall go ahead in accordance with law. It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of SYNERGY FERTICHEM PVT. LTD VERSUS STATE OF GUJARAT 2020 (2) TMI 1159 - GUJARAT HIGH COURT . It is now for the applicant to make good his case that the show cause notice, issued in Form GST-MOV-10, deserves to be discharged. Application disposed off.
Issues:
1. Detention and seizure of goods and vehicle under Sections 129 and 130 of the Central Goods and Services Act, 2017. Analysis: The writ applicant filed a Writ-Application under Article 226 of the Constitution of India seeking relief against an impugned Notice and detention order issued by the respondent authorities. The Co-ordinate Bench of the High Court acknowledged the prima facie case made by the applicant, involving the trading of agricultural products and the interception of a truck carrying goods. The Court considered the perishable nature of the goods and the applicant's deposit towards tax and penalty, directing the immediate release of the vehicle and goods by the respondent No.2. The Court emphasized the need for authorities to closely examine contraventions of the Act or Rules and the intent to evade tax before invoking confiscation under Section 130. The judgment highlighted the importance of justifiable grounds and an application of mind by authorities before issuing confiscation notices, emphasizing that not all contraventions warrant confiscation. The Court referred to a previous case to support its stance on the necessity for a strong case to invoke Section 130 at the threshold of detention and seizure. The applicant benefited from the interim-order, securing the release of the vehicle and goods upon payment of the tax amount. The proceedings under Section 130 of the Act were at the show cause notice stage, indicating further legal steps to be taken in accordance with the law. The judgment allowed the applicant to challenge the show cause notice issued in Form GST-MOV-10, requiring the applicant to substantiate why the notice should be discharged. Ultimately, the writ application was disposed of, with the rule made absolute to the extent specified in the judgment. The detailed analysis provided insights into the legal considerations surrounding the detention and seizure of goods and vehicles under Sections 129 and 130 of the Act, emphasizing the need for authorities to exercise discretion and consider the circumstances before invoking confiscation provisions.
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