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TMI Blog2020 (3) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Act and the Rules. The position as on date is that the goods as well as the vehicle is in custody of the GST Authorities. A show cause notice in form GST MOV-10 has been issued. The writ-applicants are permitted to prefer an appropriate application addressed to the authority concerned under Section 67(6) of the Act for provisional release of the goods and the conveyance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertiorari quashing the Mov-10 (Notice for confiscation dated 23.09.2019 (Annexure D to the writ petition) (b) Certiorari quashing the Circular Circular No. 41/15/2018-GST, dated April 13, 2018 (c) Mandamus directing the respondent no.3 to forthwith release the goods and vehicle without demanding any security. (d) Issue any other writ, Order or Direction in favour of the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... got nothing to do with the goods which were in transit. It was submitted that there is no allegation as regards any contravention in respect of the goods in transit. Reference was made to section 130 of the CGST Act to point out that the same contemplates five contingencies in which the action can be taken thereunder. It was submitted that, in the impugned notice, it has not been specified as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Arecanut). On the other hand, the writ-applicant No.2 is the owner of the vehicle. The writ-applicant No.1 is a registered dealer under the GST. The writ-applicant No.2 had given his vehicle on rental basis to the transporter for transportation of the goods referred to above. While the goods where in transit, the GST authorities detained and seized the goods as well as the vehicle on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case that the notice in the form GST MOV-10 deserves to be discharged. 6. It shall be open for the writ-applicant to place reliance on the recent pronouncement of this Court in the case of Synergy Fertichem Pvt. Ltd. vs. State of Gujarat decided on 23.12.2019 in Special Civil Application No.4730 and allied matters. 7. With the above, this writ-application stands disposed of. Notice is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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