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2020 (3) TMI 68 - HC - GSTConfiscation of goods alongwith conveyance - levy of penalty - Section 130 of the GST Act - HELD THAT - It appears that the writ-applicant availed the benefits of the orders passed by the Co-ordinate Bench of this Court, in accordance with law, and get the goods and vehicle released. This is a case in which the final order in Form GST-MOV-11 has been passed - In such circumstances, the writ-applicant are directed to prefer an appeal, against such order, under Section 107 of the Act, 2017. Application disposed off.
Issues:
1. Quashing of notice for confiscation of goods and levy of penalty under Section 130 of the GST Act. 2. Granting interim relief for releasing goods and conveyance. 3. Passing any other order or relief deemed fit by the Court. 4. Legality of confiscation of goods and vehicle. 5. Direction to prefer an appeal against the final order in Form GST-MOV-11. Analysis: 1. The writ-applicant sought relief from the High Court to quash the notice issued by respondent No.2 for confiscation of goods and levy of penalty under Section 130 of the GST Act. The applicant claimed the actions were illegal, unlawful, and against the principles of natural justice. The Co-ordinate Bench of the Court noted discrepancies in the respondent's actions despite no issues found during physical verification of goods. The Court issued notice for the matter to be heard on November 18, 2019. 2. The Court, in response to the submissions made by the petitioner's advocate, directed the release of the conveyance bearing a specific number since the petitioner had already paid an amount exceeding the fine for confiscation. The petitioner was instructed to cooperate with the authorities and provide necessary details. The Court set a date for compliance and permitted direct service on the same day. 3. Subsequently, the Court acknowledged that the writ-applicant had complied with the orders, leading to the release of goods and the vehicle. As a final order in Form GST-MOV-11 had been issued, the Court advised the applicant to file an appeal under Section 107 of the Act, 2017 against the said order. The Court disposed of the Writ-Application based on these developments, providing a legal recourse for further action by the applicant.
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