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2023 (1) TMI 232 - HC - GSTConfiscation of goods alongwith conveyance - sections 129 and 130 of the Goods and Services Tax Act, 2017 - HELD THAT - As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in SMIT DIPEN SHAH, M/S LIBERTY PRODUCTS VERSUS STATE OF GUJARAT 2022 (7) TMI 1364 - GUJARAT HIGH COURT where it was held that While the question raised by the petitioner would require a detailed examination, it could be immediately noticed that the impugned order came to be passed in a quick succession as noticed above, that too without permitting the petitioner to file reply. The hot hurry on the part of the authorities sacrificed the right of the petitioner to reply and in the process, there was evident breach of principles of natural justice to the prejudice to the petitioner. As could be seen from the impugned order, the penalty amount is Rs. 3,21,230/-. The fine in lieu of confiscation of goods is demanded to the extent of Rs.64,24,600/- and the tax is demanded of Rs.3,21,230/- - By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the order dated 13.09.2022 passed in FORM GST MOV-06, subject to the conditions imposed. Application allowed.
Issues:
1. Quashing of notice confiscating goods and conveyance 2. Interplay of Sections 129 and 130 of CGST Act, 2017 3. Imposition of penalty, fine, and tax 4. Consideration of interim relief conditions Quashing of Notice Confiscating Goods and Conveyance: The petitioner sought to quash a notice dated 19.09.2022 in FORM GST MOV-10, which led to the confiscation and detention of goods and conveyance. The goods, being transported to the buyer, were confiscated when the vehicle was intercepted by authorities. The petitioner requested the release of the goods and vehicle under sections 129 and 130 of the Goods and Services Tax Act, 2017. The court directed the release of goods and conveyance upon fulfillment of specified conditions. Interplay of Sections 129 and 130 of CGST Act, 2017: The petition raised the issue of the interaction and application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017. The nature of powers exercisable under these provisions was deliberated upon. The court considered this aspect in the context of the petition and the related case, emphasizing the need for compliance with the legal framework. Imposition of Penalty, Fine, and Tax: The impugned order demanded a penalty of Rs. 3,21,230, a fine of Rs. 64,24,600 in lieu of confiscation of goods, and a tax amounting to Rs. 3,21,230. The court took note of these financial obligations while assessing the case and determining the conditions for the release of goods and conveyance. Consideration of Interim Relief Conditions: Regarding the interim relief sought by the petitioner, the court directed the release of confiscated goods and conveyance subject to specific conditions. These conditions included the deposit of tax and penalty amounts, as well as the furnishing of a bond towards the fine. Compliance with these conditions would result in the release of goods and conveyance by the authorities, ensuring adherence to the legal requirements and procedural norms.
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