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2020 (5) TMI 60 - HC - GSTRelease of confiscated goods alongwith vehicle - section 129 of CGST Act - HELD THAT - The writ applicant availed the benefit of the interm-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 involved:
Challenge to detention order under Article 226 of the Constitution of India, release of truck and goods, validity of notice in Form GST MOV10, interim relief, recent pronouncement by the Court in a related case. Analysis: 1. The petitioner filed a Writ Application seeking the quashing of a detention order and release of a truck and goods. The Court noted a previous order directing release upon payment of tax and penalty by the supplier under section 129 of the C.G.S.T. Act, 2017. The petitioner availed this order and got the vehicle and goods released. The proceedings are at the show cause notice stage under Section 130 of the Act, to proceed as per law. 2. The Court referred to a recent judgment in a related case, emphasizing the need for authorities to closely examine contraventions of the Act or Rules and the intent to evade tax before invoking Section 130 for confiscation. The judgment highlighted the importance of proper examination and the necessity of strong grounds for invoking confiscation at the threshold, emphasizing that all contraventions may not warrant confiscation. 3. The Court clarified that authorities must have a strong case before invoking Section 130 at the initial stage of detention and seizure. It stressed the need for reasons recorded in writing and a good faith belief in the necessity of confiscation. The judgment emphasized that the action must be in good faith and not a mere pretense, requiring intense application of mind by the authorities. 4. The Court concluded that the petitioner must establish why the show cause notice in Form GST MOV10 should be discharged. The writ application was disposed of, ruling in favor of the petitioner to the extent mentioned in the judgment, based on the facts and circumstances presented. In summary, the judgment addressed the challenge to the detention order, release of the truck and goods, validity of the notice in Form GST MOV10, and the need for a strong case before invoking confiscation under Section 130. The Court emphasized the importance of proper examination, good faith actions by authorities, and intense application of mind in such cases.
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