9911796707
TMI Blog2023 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Goods and Services Tax Act, 2017 ("GST Act" hereinafter) as well as the notice order of detention in Form GST MOV-06 dated 15.11.2022 under Section 129 of the Act. The appropriate directions are being sought against the respondent authorities for immediate release of the Truck bearing registration No. GJ-10-TX-7383 along with the goods contained therein seized under the GST Act. 2. The petitioner is Limited Liability Partnership (LLP) Firm filing this petition through one of the partners who is a citizen of this Country. Respondent no.1 is a Commissioner of State Tax and exercises jurisdiction under the provisions of GST Act within the State of Gujarat. 2.1. The petitioner is engaged in trading of ceramics and scrap and is registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 was quite surprising although the driver had produced all the papers before the respondent no.2. 2.3. A show cause notice in Form GST MOV-10 had been issued for confiscation under Section 130 of the GST Act without following the procedure as stipulated under Section 129 of the GST Act. The notice specifies that the petitioner is operating from an apartment and the movements of goods of suppliers of the petitioner could not be traced in RFID. The petitioner was called to clarify the discrepancies, however, without waiting for the petitioner's response to the show cause notice, the impugned show cause notice under Section 130 of the Act had been issued. 2.4. The petitioner filed reply dated 28.11.2022 urging that the assessment proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner and hence, the respondent has no powers to detain or seize the goods and without seizure, confiscation is not possible. 2.7. Without prejudice to the applicability of circular after the amendment enforced from 01.02.2022, it is urged that when the proper officer issues an order for physical verification, within 24 hours of issuance of Form GST MOV- 02, he is required to prepare a report in Part-A of Form GST EWB-03 and upload the same on the common portal. Within three working days from the issuance of the order in From GST MOV-02, he shall conclude the inspection proceeding either himself or through a proper officer authorized on his behalf. He shall obtain a written permission, if more time is warranted from the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, he shall issue an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 in accordance with the provision of sub-section (3) of Section 129 specifying the tax and penalty payable and such notice is to be served on the person in-charge of the conveyance. 2.9. It is therefore urged that, without following the due procedure the respondent no.2 has issued the order of detention in Form GST MOV-06 and Form GST MOV-10 on the same day on the ground that the transaction appear to be sham and bogus. According to the petitioner, when the conveyance in question was carrying the goods which were duly accompanied by the documents and there was no discrepancies, there is no question of confiscation. Invocation of Section 130 at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 5,00,124/- under Section 129(1a) which includes 200% of the tax amount and bond value against the release of the goods to the tune of Rs. 13,89,224/- as per GST MOV-10 shall be furnished by the petitioner. On this being complied with, no coercive steps or further order under Section 130 shall be passed. 6. Hence, the following interim order:- 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 following conditions - (i) The petitioner deposits the amount of fine of Rs. 2,50,062/- (Rupees Two Lakh Fifty Thousand Sixty-Two). (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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