9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1003 - HC - GSTConfiscation of conveyance alongwith the goods - the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance - section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - HELD THAT - The petitioner is ready and willing to deposit the amount determined in lieu of confiscation of conveyance in the notice issued in Form GST MOV-10 issued under section 130 of the CGST Act, the respondents are directed to forthwith release the conveyance in question upon the petitioner depositing such amount with them. The amount so deposited by the petitioner shall be treated as a deposit, subject to the final outcome of the proceedings under section 130 of the CGST Act. The respondent authorities shall afford the petitioner a reasonable opportunity of hearing and thereafter, pass an order under section 130 of the CGST Act. Petition disposed off.
Issues: Release of conveyance upon deposit of fine in lieu of confiscation under section 130 of CGST Act.
Analysis: 1. The petitioner, through their advocate, expressed readiness to pay the fine determined by the respondents for the release of the conveyance, subject to a final order under section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 after a hearing. 2. The court considered the submissions of both parties, with the Assistant Government Pleader representing the respondents. 3. Given the petitioner's willingness to deposit the determined amount in the notice issued under section 130 of the CGST Act, the court directed the immediate release of the conveyance upon such deposit. The deposited amount would be treated as a deposit pending the final outcome of proceedings under section 130. The respondents were instructed to provide the petitioner with a reasonable opportunity for a hearing before making a decision under section 130. The petitioner was also granted the right to challenge any adverse order resulting from these proceedings. 4. The court disposed of the petition based on the mentioned observations and directions, thereby addressing the issue of releasing the conveyance upon the deposit of the fine in lieu of confiscation under section 130 of the CGST Act comprehensively.
|
