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TMI Blog2022 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 14,36,528/- with the respondent No.4, and upon deposit of such amount, the respondent No.4 shall, at the earliest, release the conveyance and the goods. We clarify that we have otherwise not expressed any opinion on the merits of the case - application disposed off. - R/Special Civil Application No. 144 of 2022 - - - Dated:- 19-1-2022 - Honourable Mr. Justice J.B.Pardiwala And Honourable Ms. Justice Nisha M. Thakore For the Petitioner(s) : Mr Anand Nainawati For the Respondent(s) : Mr. Utkarsh Sharma, Ld. Asst. Government Pleader ORAL 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompanies Act, 1956 having its registered office at Jamnagar, Gujarat. The company is engaged in the manufacture and supply of Brass Bars, Brass Sections, Brass Scrap and other items falling under Chapter-74 of the First Schedule to the Customs Tariff Act, 1975. 2.2 The writ applicant is registered under the Central Goods Services Tax Act, 2017. The writ applicant placed an order for procurement of brass scrap from a supplier, namely, M/s. Nexus Enterprises, who at the relevant time, was registered in the State of Maharashtra vide GSTIN270GMPS7828L1Z2. In accordance with the contract between the writ applicant and M/s. Nexus Enterprises, the goods were to be supplied to the writ applicant from Maharashtra to be delivered at Jamnagar, St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in transit vide the FORM GST MOV- 06 dated 24.12.2021. According to the learned counsel, this could not have been done as no discrepancies were recorded in the FORM GST MOV-04 after verification of the goods and the conveyance. He would argue that no notice has been issued to the writ applicant under Section 129(3) of the Act, 2017, demanding penalty pertaining to the goods in transit till this date. 4. The learned counsel would argue that the writ applicant is incurring a huge expenditure towards the demurrage in respect of the conveyance which has been detained for no lawful reason. 5. On the other hand, this writ application has been vehemently opposed by Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny good purpose. As on date, there is no notice issued under Section 130 of the Act for the purpose of confiscation of the conveyance and the goods. It is, ultimately, for the Department to take the final call whether any case for confiscation has been made out or not. This Court should not come in the way of the Department in that regard. However, we should know, at this stage, the liability of the writ applicant towards the tax and penalty, i.e, upto the stage of Section 129 of the Act. In this regard, we requested Mr. Sharma to take instructions from the respondent No.4. Mr. Sharma pointed out that the value of the goods is to the tune of ₹ 39,90,355/- (Rupees Thirty Nine Lakh Ninety Thousand Three Hundred and Fifty Five Only). The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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