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TMI Blog2021 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... it applicant to challenge such order by way of an appeal under Section 107 of the Act. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 16994 of 2019 - - - Dated:- 5-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MR UCHIT N SHETH(7336) FOR THE PETITIONER(S) NO. 1 MR UTKARSH SHARMA, AGP FOR THE RESPONDENTS NOTICE SERVED BY DS(5) FOR THE RESPONDENT(S) NO. 1,2 ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: A. This Hon'ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, has submitted that while admittedly, the goods in question were not accompanied by an invoice or e way bill during the course of transport, the goods are valued at less than ₹ 50,000/ and hence, there was no necessity of providing an e way bill. It was submitted that the goods in question are second hand goods and hence, the value of such supply is required to be determined in terms of Rule 32 of the Central Goods and Services Tax Rules, 2017 and more particularly, sub rule (5) thereof, which provides that where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is brought to our notice that the matter is at the stage of MOV 10 i.e. the show cause notice as to why the goods should not be confiscated under Section 130 of the GST Act, 2017. As the goods have already been released pursuant to the interim order passed by this Court referred to above and the matter is at the stage of MOV 10, then we would not like to go into this matter any further. We clarify that if, ultimately, any final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then it shall be open for the writ applicant to challenge such order by way of an appeal under Section 107 of the Act. 5 With the above, this writ application stands disposed of. We clarify that we have otherwise not expressed any op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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