2021 (2) TMI 293 - HC - GST

Seizure of goods along with trucks - Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017 - HELD THAT - This writ application with a direction to the respondent no. 2 to complete the proceedings initiated against the writ applicant under Section 132 of the Act, 2017. The writ applicant shall appear before the respondent no.2 as and when he receives the notice and shall make good his case for the purpose of getting the notice discharged - However in the event, if any final order in MOV-11 is passed, then, it would be open for the writ applicant to prefer an appeal against such order under Section 107 of the Act. Writ application disposed off.

Summary

Issues:
1. Relief sought under Article 226 of the Constitution of India for release of seized goods and trucks under Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017.
2. Compliance with the order dated 09.05.2019 for release of detained goods subject to payment of tax, penalty, and filing a solemn undertaking.
3. Status of the proceedings at the stage of MOV-10 and the writ applicant's obligation to appear before respondent no. 2 under Section 132 of the Act, 2017.
4. Disposal of the writ application with directions to complete proceedings under Section 132 and the right to appeal under Section 107 in case of a final order in MOV-11.

Analysis:

1. The writ applicant sought relief under Article 226 of the Constitution of India for the release of seized goods and trucks under Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017. The applicant requested the issuance of a Writ of Mandamus or Certiorari to direct the respondents to release the goods and trucks, along with any other appropriate writ, order, or direction deemed fit by the Court in the interest of the petitioner. Additionally, a provisional release of the goods and trucks was sought pending the admission, hearing, and final disposal of the petition. The applicant also requested for any other necessary orders and costs related to the petition.

2. The order dated 09.05.2019, passed by a co-ordinate bench, directed the release of the detained goods and conveyance upon the petitioner paying the tax, penalty as determined by the authorities, and filing a solemn undertaking before the Court. The undertaking required the petitioner to make good any deficit liability determined finally by the authorities, with the right to challenge the same in accordance with the law. The petitioner was also instructed to provide proof of payment, the solemn undertaking, and identification documents for release. The matter was adjourned to a later date for further proceedings.

3. The counsel for the writ applicant informed the Court that the matter was at the stage of MOV-10, with no further notice received by the client. The goods and conveyance were ordered to be released as per the order dated 09.05.2019. Consequently, the Court disposed of the writ application directing respondent no. 2 to complete the proceedings initiated under Section 132 of the Act, 2017. The writ applicant was instructed to appear before respondent no. 2 upon receiving the notice and present his case for discharge of the notice. The applicant was granted the right to appeal under Section 107 in case of a final order in MOV-11.

4. The Court clarified that the writ application was disposed of without expressing any opinion on the merits of the case. The judgment emphasized the completion of proceedings under Section 132 and the writ applicant's obligation to participate in the process. In case of a final order in MOV-11, the applicant was granted the right to appeal under Section 107 of the Act. The judgment concluded by disposing of the writ application with the mentioned directions and clarifications.