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TMI Blog2020 (2) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Nos.1 to 4 and Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the opponent No.5. 2. By this application, the applicant-original petitioner has prayed for the following reliefs: "A. Your Lordship be pleased to admit and allow the application; B. Pending hearing and final disposal of the main petition, Your Lordship may be pleased to stay the Notices issued in Form GST MOV-10 received by the Applicant on 05.02.2020. C. Your Lordship be pleased to pass any such other orders that may be deemed fit, just and proper in the interest of justice." 3. In the main matter, i.e. Special Civil Application No.728 of 2020, this Court, on 10.01.2020, has passed the following or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an interim order for the release of the goods and the vehicles. We direct the writ-applicant to deposit an amount of Rs. 50,40,972/towards the tax with the respondent no.2 and the balance amount of Rs. 50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank. On deposit of the requisite amount and the bank guarantee, the authority concerned shall release the goods and the vehicles forthwith. Direct service is permitted." 4. The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST-MOV-07 as well as the order passed by the authority in Form GST-MOV-09. 5. By way of an ad-interim-order, we directed the applicant herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,40,972/- towards the penalty in the form of Bank Guarantee and on compliance of the said department is required to release the goods and vehicles. Whereas, Section 129(6) of the Central/State Goods and Services Tax Act, 2017, states: Whether the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) withing fourteen days of such detentions or seizure, further proceedings shall be initiated in accordance with the provisions of section 130. Accordingly, in view of the Section 129(6) of the CGST Act, 2017, M/s. ABB India Limited had to comply with the directions given in the instant case by the Hon'ble High Court of Gujarat in their interim order, by 14.01.2014 (being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer." 9. The understanding of the authority is that since the notice under Section 129(3) of the Act is dated 31st December, 2019, the applicant ought to have deposited the amount, towards tax and penalty, within 14 days thereof, and the failure, to deposit such amount, would entail the consequences of notice in Form GST-MOV- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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