2021 (1) TMI 420 - HC - GST

Detention of goods alongwith the conveyance - petitioner submits that as regards some of the materials relied by the respondent - authority for issuance of show cause notice, the petitioner is required to be afforded an opportunity to subject such material for strict scrutiny which would be part of right of defending the proceedings initiated by the respondent-authority - HELD THAT - The present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made by the petitioner insofar as notice under Section 129 and also with respect to the reply to be submitted to the show cause notice under Section 130. The respondents to also consider the further proceedings under Section 130 after reply is furnished by the petitioner in that regard. Learned counsel for the respondents submits that an opportunity of personal hearing will also be afforded while considering the reply to the show cause. It is further submitted that the request for non-examination made by the petitioner would be considered as per law. Petition disposed off.

Summary

Issues:
Challenge to notice for confiscation of goods and conveyance under GST Acts, request for relief in interest of justice, consideration of earlier disposed case, petitioner's submission for consideration within specified time, petitioner's request for scrutiny of materials relied upon by respondent, direction for further proceedings under Sections 129 and 130, permission for petitioner to seek incriminatory material, opportunity of personal hearing for reply to show cause notice, disposal of the petition and related application.

Analysis:
The petitioner challenged a notice for confiscation of goods and conveyance under various GST Acts and sought relief in the interest of justice. The respondents referred to a similar case disposed of earlier and requested the present petition to be disposed of likewise. The petitioner's counsel highlighted the need for timely consideration of the petitioner's submission under the relevant Act. Additionally, the petitioner requested an opportunity to scrutinize materials relied upon by the respondent for issuing the show cause notice, emphasizing the right to defend the proceedings effectively.

The court noted the respondents' willingness to abide by directions from the previous case, indicating a procedural approach for advancing proceedings under Sections 129 and 130 of the Acts. The court directed the respondents to review the petitioner's responses under Section 129 and the forthcoming reply to the show cause notice under Section 130. Furthermore, the petitioner was permitted to request incriminatory material within a specified timeframe for the respondent's consideration, followed by the submission of a reply within three days of receiving the requested information. The respondent was instructed to make a decision within a week after the petitioner's submission.

Moreover, the respondents assured the court of providing an opportunity for a personal hearing while considering the reply to the show cause notice. The court emphasized that any request by the petitioner for non-examination would be evaluated according to the law. Ultimately, the petition was disposed of, with the parties' contentions left open for future consideration. An incidental application was also disposed of as it required no further orders, concluding the judicial proceedings on the matter.