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TMI Blog2024 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 passed by the respondent No. 2 under Section 130 of the GST Act so as to provide an opportunity of hearing to the petitioner and the petitioner shall be entitled to raise all the contentions which are raised in this petition before the respondent authorities along with an application to release the goods and conveyance on appropriate conditions, which may be imposed by the respondents authorities in accordance with law. The impugned order dated 11th December 2023 passed in Form GST MOV 11 set aside only on the ground of breach of principles of natural justice in absence of not providing an opportunity of hearing to the petitioner and the matter is remanded back to the respondent No. 2 to grant such opportunity in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of mandamus or any other appropriate writ or order directing the respondent authorities to forthwith release the goods with truck No. GJ-31-T-0314; and (d) That this Hon ble Court be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ or order directing the respondent authorities not to take any further action or pass any order in this matter; and (e) Pending notice, admission and final disposal of this petition, this Hon ble Court by way of interim relief be pleased direct the respondent authorities to release the goods with truck No. GJ-31- T-0314; and (f) Pending notice, admission and final disposal of this petition, this Hon ble Court by way of interim relief be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the goods and conveyance. Thereafter, notice in Form GST MOV 10 under Section 130 of the Gujarat Goods and Services Tax Act, 2017 was issued on 13th November 2023 calling upon the petitioner to show cause to why the goods in question and the conveyance used for transportation should not be confiscated along with tax, penalty and other fine in lieu of confiscation. [2.4] The petitioner filed detailed reply to the show cause notice in Form GST MOV- 10 before the respondent No. 2 on 27th November 2023 and also attended the personal hearing given to him on 1st December 2023 at Surat. [3] The petitioner has filed this petition before this Court on 7th December 2023. After filing of this petition, the respondent No. 2 passed the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mani invited the attention of this Court to the order dated 11th December 2023 passed under Section 130 of the Act, wherein the respondent No. 2 has stated that the details of the invoices, E-way bill of the supplier, who has supplied the confiscated goods, were not mentioned earlier while issuing the MOV - 06 and MOV 10, as the transactions were not reflected in the GST portal due to not uploading by the said supplier in the portal. It was, therefore, submitted that the confiscation order is based upon the details, which are not provided to the petitioner in the show cause notice. [7] On the other hand, learned A.G.P. Ms. Shrunjal Shah for the respondents submitted that it is true that the impugned order referred to the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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