Case Law Details
Radha Tradelinks Pvt Ltd Vs State of Gujarat (Gujarat High Court)
The present writ petition is filed for requesting to quash the detention and confiscation order passed under GST Act.
The writ applicant, is engaged in the business of areca nut, spices, etc. A consignment of areca nut was transported from Karnataka so as to reach Ahmedabad. While the goods were in transit, the same came to be intercepted by the mobile squad of the GST at the Songadh Check Post. It appears that at the time of seizure and thereafter upon further inquiry many discrepancies were noticed by the authority as regards the documents etc. A final order came to be passed of confiscation of the goods and vehicles under Section 130 of the Act.
High Court states that, they should not interfere at the stage of adjudication of the confiscation proceedings under Section 130 of the Act. The adjudication proceedings shall proceed in accordance with law. However, HC are inclined to grant some relief to the writ applicant so as to protect the goods getting damaged, but at the same time keeping in mind the interest of the State also. Therefore, HC direct the writ applicant to deposit an amount of Rs.1,70,787/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of Rs.17,07,876/- of any Nationalized bank. HC are asking the writ applicant to furnish the bank guarantee keeping in mind the value of the goods. The value of the goods is approximately Rs.34,15,752/-. With a view to protect the interest of the writ applicant as well as the State, HC direct the writ applicant to furnish bank guarantee equivalent to 50% of the value of the goods, which comes to Rs.17,07,876/-.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
