2020 (9) TMI 885 - HC - GST

Clearance of detained goods alongwith vehicle - section 129 of CGST Act - requirement of furnishing of Bank Guarantee for the clearance of goods - HELD THAT - On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that a final order under Section 129(3) in Form GST Mov 09 has already been passed, the writ petition is disposed off with a direction to the First Appellate Authority, before whom Ext.P12 appeal has been preferred by the petitioner, to consider and pass orders on Ext.P12 appeal within three weeks from the date of receipt of a copy of this judgment, after hearing the petitioner either through a physical hearing or through video conferencing. Petition disposed off.

Summary

Issues:
Impugning an order passed by the respondent in Form GST Mov 09 for detaining goods due to discrepancies in accompanying documents. Seeking direction for the First Appellate Authority to consider and pass orders on the appeal expeditiously and to keep coercive steps for encashing the bank guarantee in abeyance.

Analysis:
In the present writ petition, the petitioner challenges an order by the respondent in Form GST Mov 09, detaining goods due to document discrepancies during transportation. The Government Pleader pointed out that as a final order under Section 129 has been passed, the petitioner's remedy is to appeal before the appellate authority. To enable clearance of goods and the vehicle, the petitioner provided a bank guarantee and filed an Appeal Memorandum under Section 107 of the GST Act against the detention order. The petitioner seeks a direction for the First Appellate Authority to promptly consider and decide on the appeal, and to halt coercive measures for encashing the bank guarantee.

The court considered the submissions and circumstances, noting that a final order under Section 129(3) has been issued. Consequently, the court disposed of the writ petition with a directive for the First Appellate Authority to review and decide on the appeal within three weeks from the judgment date, ensuring the petitioner's participation either physically or through video conferencing. The court specified that the bank guarantee should not be encashed until the First Appellate Authority issues orders as directed and communicates them to the petitioner. The petitioner is instructed to provide copies of the judgment and the writ petition to the respondents and the First Appellate Authority for further actions.