9911796707
TMI Blog2023 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... this being complied with, no coercive steps or further order under Section 130 shall be passed. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the detention order passed in Form GST MOV-06 and Form GST MOV-10 dated 15.11.2022, subject to the conditions imposed - application allowed. - R/SPECIAL CIVIL APPLICATION NO. 25322 OF 2022 - - - Dated:- 16-12-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT HIREN J TRIVEDI AND MR PARTH H PANDYA FOR THE PETITIONER MS POOJA ASHAR, ASST. GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner was automatically given a system generated number being 6314 8458 9460. The e-way bill also had the reference to tax invoice generated by the petitioner and the transport company was entrusted with the task of moving the consignment. The e-way bill as well as the tax invoice mentioned the details of the truck through which the goods were transported being the Registration No. GJ-10-TX- 7383. It is the say of the petitioner that the driver produced all the relevant documents to explain the veracity of transaction and the conveyance was carrying 35,530 kgs. of the scrap iron. 2.2. The vehicle transporting the goods was intercepted on 09.11.2022 at Songadh, Surat. After recording the statement of the driver in MOV-01, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/ seized under that Section on payment of applicable tax and penalty. Non-release of the goods seized/detained despite the petitioner having made such payment of the tax and penalty is without jurisdiction. The issuance of the notice under Section 130 in purported exercise of the powers under Section 130 of the GST Act, according to the petitioner, is without following the due procedure under Section 129 of the GST Act. 2.6. It is further averred that the amendment is brought in the Section 130 of the Act vide Finance Act, 2021 enforced vide Notification No. 39/2021-Central Tax dated 21.12.2021 which has done away with non-obstante clause of Section 130 and thereby, making Section 129 a special provision relating to detention and seizur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the physical verification. Thus, when the conveyance was detained for the purpose of inspection, it was incumbent upon the third respondent to prepare a report in Form GST EWB-03 and upload the same on common portal within 24 hours from issuance of Form GST MOV-02 and upon completion of the physical verification, he was further required to prepare a report in From GST MOV-04. The service of copy of the said report to the person in charge of the goods and conveyance and recording the final report of inspection in Form GST EWB-03 within three days of physical verification was a must. No such reports are prepared nor uploaded. 2.8. Further reliance is placed on Clause-(g) of the aforementioned circular to urge that if there are no discrepan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to respondent authorities to forthwith release truck no. GJ-10-TX- 7383 along with the goods contained therein by quashing and setting aside the detention notices and orders; (C) Your Lordships may be pleased to grant exparte, ad interim order in favour of the petitioner herein in terms of prayer clause A and B hereinabove; (D) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case. 3. On an advance notice given to the office of learned Government Pleader, learned Assistant Government Pleader Ms. Pooja Ashar has appeared. 4. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
