Rajesh Kiran D Vs. Joint Commissioner Of State Tax (Gujarat High Court)
The matter, as on date, is at the stage of Form GST MOV-10. Thus, the writ applicant has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Section 130 of the Act.
The writ applicant is here before this Court with a prayer that the goods and the vehicle may ordered to be released pending the confiscation proceedings. As the confiscation proceedings are pending, we are not inclined to grant any relief as prayed for at this point of time. We expect the writ applicant to participate in the confiscation proceedings and make good his case that no case for confiscation is made out. If the writ applicant wants provisional release of the goods and the vehicle, it is always open for him to prefer an application before the concerned authority under Section 67(6) of the Act, 2017. we may only observe that if such application is filed, then the concerned authority shall look into the same at the earliest and pass an appropriate order in accordance with law.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;
“(A) Your Lordship may be pleased to admit and allow this writ petition.
(B) The Hon’ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned order under Section 129 in Form GST MOV 06 dated 10.08.2020 as being illegal, arbitrary, without jurisdiction and unconstitutional.
(C ) The Hon’ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned notice UNDER Section 130 in Form GST MOV 10 dated 10.08.2020 as being illegal, arbitrary, without jurisdiction and unconstitutional.
(D) The Hon’ble Court may be pleased to direct the release of goods seized by the Respondent authorities.
(E) The Hon’ble Court may be pleased to direct the release of vehicle no.HR38Q7370 seized by the Respondent authorities.
(F) Pending admission, hearing and final disposal of this petition, Lordship may be pleased to grant interim as well as Ad-interim reliefs and thereby stay the proceedings initiated vide impugned notice under Section 130 dfated 10.08.2020.
(G) Pending admission, hearing and final disposal of this petition, Lordship may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of goods seized by the Respondent authorities.
(H) Pending admission, hearing and final disposal of this petition Lordship may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of vehicle no HR38Q7370 detained by the Respondent authorities.
(I) Cost of the Proceedings to the Petitioner.
(J) Your Lordship may kindly be pleased to pass any other further orders as deemed fit just and proper in the facts and circumstances of the case and in the interest of justice.”
2. We need not go much into the facts of this litigation as we are of the view that this writ application can be disposed of on a short ground.
3. It appears from the materials on record that the writ applicant is in the business of Areca Nuts. He received a letter from a party, situated at Delhi for supply of Areca Nuts. Three invoices being the Invoice Nos.29, 30 and 31 respectively dated 01.08.2020 were generated for the purpose of supply of the goods to the party stationed at Delhi. The goods were loaded in a vehicle bearing No. TN 50AA3666 from Kasaragod. E-way bills were generated on 01.08.2020 for all the invoices referred to above.
4. The respondents intercepted the vehicle at 8:30 p.m. at Songadh-Surat Road and issued Form MOV-01. The goods and the truck came to be seized under Section 129 of the GST Act, 2017. In the Form GST MOV-06, which is at Page-14, Annexure-A to this paper-book, the following discrepancies have been shown upon physical verification of the goods and the conveyance.
