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2019 (8) TMI 175 - HC - GSTRelease of seized goods - E-way bill not provided - Sections 129 and 130 of the Act, 2017 - HELD THAT - It appears that the respondent no.2 straightaway proceeded to issue notice for confiscation under Section 130 of the GST Act, 2007. We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act. However, during the pendency of this writ-application, the writ applicant is entitled to an interim order. The writ-applicant has deposited an amount of ₹ 2,33,154/- towards the tax liability and penalty - the respondent no.2 is directed to forthwith release the vehicle as well as the goods.
Issues:
1. Seizure of goods for lack of E-way bill and discrepancies in invoice during transit. 2. Straight invocation of Section 130 of GST Act without resorting to Section 129. 3. Entitlement to interim order due to pending writ-application. Analysis: The case involves a writ-applicant, a metal scrap business registered under the GST Act in Gujarat, who faced seizure of goods in transit by authorities for not having an E-way bill and discrepancies in the invoice. The respondent no.2 proceeded to issue a notice for confiscation under Section 130 of the GST Act, bypassing Section 129. The court deliberated on whether the authority can directly invoke Section 130 without utilizing Section 129. However, considering the pending writ-application, the court granted an interim order to the writ-applicant. The court noted that the writ-applicant had already paid &8377; 2,33,154 towards tax liability and penalty, as evidenced by the payment receipt provided. In light of these circumstances, the respondent no.2 was directed to immediately release the seized vehicle and goods. The court permitted direct service on the same day for prompt action. In conclusion, the judgment primarily addressed the legality of invoking Section 130 of the GST Act directly without utilizing Section 129, the payment made by the writ-applicant towards tax liability and penalty, and the subsequent interim order granted during the pendency of the writ-application.
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