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2021 (12) TMI 1301 - HC - GSTDetention of goods alongwith vehicle - goods and the conveyance were accompanied by E-way Bills and Invoices, however doubting the genuineness of the cosigner and consignee both, the detention order was passed - HELD THAT - On a query raised by the Court learned AGP, Maithili Mehta is not sure as to whether the adjudication has been finally made by the concerned officer or is it a Mobile Squad Officer, who has on the spot decided the issue. Issue Notice, keeping the right of the respondent open of agitating the issue of alternative remedy, making it returnable on 09.12.2021.
Issues:
1. Detention of goods under Section 129(1) of the CGST Act. 2. Confiscation order issued under Section 130 of the Gujarat Goods and Services Tax Act, 2017. 3. Petition seeking writ of Mandamus to quash detention order, show cause notice, and confiscation order. 4. Request for release of confiscated goods and conveyance without payment of tax and penalty. 5. Stay application against the order of confiscation and demand of tax, fine, and penalty. Analysis: 1. The petitioner, engaged in trading of Dry Areca Nut and registered under the CGST Act, faced detention of goods with accompanying E-way Bills and Invoices due to doubts regarding the genuineness of the cosigner and consignee. The detention order was passed under Section 129(1) of the CGST Act, leading to a show cause notice for confiscation under Section 130 of the Gujarat Goods and Services Tax Act, 2017. The petitioner contended the detention was baseless. 2. The prayers sought by the petitioner included quashing the detention order, show cause notice, and confiscation order. The petitioner requested the release of confiscated goods and conveyance without payment of tax and penalty, along with a stay on the order of confiscation and demand of tax, fine, and penalty. The Court heard arguments from both sides, with the respondent suggesting the petitioner pursue the appeal provision against the confiscation order. 3. During the proceedings, the Court raised a query regarding the final adjudication of the issue, questioning whether it was decided by the concerned officer or a Mobile Squad Officer on the spot. The Court issued notice, allowing the respondent to consider alternative remedies and scheduled the matter to be returnable on a specific date for further proceedings. This detailed analysis captures the key legal issues, arguments presented, and the Court's directions in response to the petition challenging the detention and confiscation of goods under the relevant GST Acts.
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