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2021 (2) TMI 238 - HC - GSTConfiscation of the goods and conveyance - section 129 of the CGST Act, 2017 - HELD THAT - The writ-applicant has been served with a show-cause notice under Section130 of the Act calling upon him to show-cause as to why the goods and conveyance should not be confiscated for the alleged contravention. One of the grounds for the issue of notice in Form GST MOV-10 is that the very same invoice and E-way bills were used multiple times to transport the goods. The writ-applicant should now appear before the authority concerned and participate in the confiscation proceedings - this writ-application stands disposed of.
Issues Involved:
Challenge to notice for confiscation of goods and conveyance under Section 130 of the Act due to alleged contravention of multiple use of same invoice and E-way bills. Analysis: The writ-application under Article 226 of the Constitution of India sought various reliefs, including quashing Form GST MOV-10 and Form GST MOV-06, directing release of goods and conveyance, adjudication within a week, ordering release subject to providing surety, and preventing coercive action pending disposal of the petition. The challenge was against a notice for confiscation of goods and conveyance issued in Form GST MOV-10 due to alleged contravention, specifically the repeated use of the same invoice and E-way bills. The learned counsel for the writ-applicant informed the court that the tax, penalty, and fine in lieu of confiscation had already been deposited, resulting in the release of goods and the vehicle. The court directed the writ-applicant to appear before the concerned authority and participate in the confiscation proceedings to address the issue effectively. The court emphasized that if a final order of confiscation is issued in the future, the writ-applicant retains the right to appeal under Section 107 of the Act. The judgment concluded by disposing of the writ-application, clarifying that no opinion was expressed on the merits of the case, highlighting the procedural resolution of the immediate issue at hand while preserving the right to further legal recourse if needed.
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