Case Law Details
M. K. Traders Vs UOI (Gujarat High Court)
Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017.
Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether we should order release of the conveyance and the goods (betel nut) pending the confiscation proceedings.
It goes without saying that the betel nut is a perishable commodity. The goods are lying in the open past almost 35 days. By the time the confiscation proceedings are concluded, probably, the goods may get completely destroyed or may suffer extensive damage.
It is brought to our notice that as on date, the writ applicant has deposited the amount of tax to the tune of Rs. 2,29,320/- i.e. 5% under the GST. He has also deposited the amount of penalty to the tune of Rs 2,29,320/-,i.e. equal to amount of tax amount. According to the respondents, the calculation of fine of confiscation of goods would come to Rs 45,86,400/-. It goes without saying that the writ applicant would ultimately be governed by the final orders that may be passed in the confiscation proceedings subject to his right of preferring an appeal against such order of confiscation or availing any other legal remedy before the appropriate forum in accordance with law.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
