9911796707
TMI Blog2020 (2) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice dated 5th February, 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in Form GST-MOV-10, came to be issued for four different vehicles. 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-10 - there is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order dated 10th January, 2020. Except Section 129(6) of the Act, there is no other ground for the purpose of issuing notice in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule returnable on 12/02/2020. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.2, 3, and 5. The respondents nos.1 and 4 shall be served by Registered Post Acknowledgment with Due. 2. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ-applicant has made out a strong primafacie case to have some interim order in its favour. 3. There are many larger issues, which have been raised for the purpose of adjudication of this Court. Today, we are concerned with the issue whether we should order release of the goods and the conveyance detained and seized by the GST authority. 4. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected the applicant herein to deposit an amount of ₹ 50,40,972/- towards tax, with the respondent No.2 and an amount of ₹ 50,40,972/- towards the penalty, in the form of the Bank Guarantee of any Nationalized Bank. 6. It is not in dispute that our order, dated 10.01.2020, has been fully complied with by the applicant herein. However, surprisingly, a notice dated 5th February, 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in Form GST-MOV-10, came to be issued for four different vehicles. 7. We find one such notice, in Form GST-MOV-10, at page No.58 of the application, wherein, in paragraph No.4, the following has been stated: Subsequently, after observing the principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in their interim order, by 14.01.2014 (being fourteen day of issuance of the order of detention in GST MOV-06 dated 31.12.2019.) However, Shri Rajneesh B. Kulkarni, Authorized Signatory of M/s. ABB India Limited come forward on 24.01.2020 and submitted a letter dated 24.01.2020 attached therewith a copy of GSTR3B as proof of payment of Tax amounting to ₹ 50,40,972/- made on 20.01.2020 and furnished a Bank Guarantee No.0419620BG0000007 dated 22.01.2020 for the amount of ₹ 50,40,972/-. As such, for compliance of the interim order passed by the Hon ble High Court of Gujarat in the instant case, the goods along with the vehicles were released proisionally on 24.01.2020. M/s.ABB India Limited had four days to comply with the direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch amount, would entail the consequences of notice in Form GST-MOV-10. 10. We may only say that there is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order dated 10th January, 2020. We fail to understand on what basis the period of 14 days came to be calculated for the purpose of issuing GST-MOV-10. 11. Besides the above, we take notice of the fact that except Section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST-MOV-10. If that be the case, then we have no hesitation in quashing the Form GST-MOV-10 notice straight way. 12. In the result, this application succeeds and is hereby allowed. The impugned notices, issued in F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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