prpri Confiscation order in Form GST MOV 11 passed: HC ask appellant to file appeal against final order of confiscation Confiscation order in Form GST MOV 11 passed: HC ask appellant to file appeal against final order of confiscation

Case Law Details

Case Name : Sakul Nazar Mohmd Vs State of Gujarat (Gujrat High Court)
Appeal Number : R/Special Civil Appeal No. 15655 of 2019
Date of Judgement/Order : 05/03/2021
Related Assessment Year :

Sakul Nazar Mohmd Vs State of Gujarat (Gujrat High Court)

Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed.

In that view of the matter, we relegate the writ applicant to avail the remedy of filing an appeal against the final order of confiscation available to him under Section 107 of the Act in accordance with law.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“A. This Hon’ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside detention order dated 31.8.2019 in Form GST MOV­6 (annexed at Annexure A) and confiscation notice dated 31.8.2019 in Form GST MOV­10 (annexed at Annexure B).

B. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondent authorities to forthwith release truck no.RJ­14­GK­0683 along with the goods contained therein without directing any payment of tax and penalty and / or security and bond.

C. Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to stay operation of the impugned detention / confiscation orders / notices (annexed at Annexure A./B) and this Hon’ble Court may be pleased to further direct the learned respondent authorities to forthwith release truck no.RJ­14­GK­0683 along with the goods contained therein.

D. Ex parte ad interim relief in terms of prayer C may kindly be granted.

E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray.”

2 We take notice of the order dated 29th September 2019 passed by a Coordinate Bench of this Court. The order reads thus:

“1. Mr. Varis Isani, learned advocate for the petitioners invited the attention of the court to the order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) as well as the other provisions of the CGST Act to submit that the requirements of section 68 of the CGST Act are duly satisfied inasmuch as, the person in­charge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the rules’). Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.

2. The attention of the court was further invited to the report of valuation of stock of the petitioner as prepared by Value Team Professional (Government registered Valuer) prepared for Additional Commissioner of Commercial Tax to point out the basis on which, the market value has been computed by him. It was submitted that based upon such a valuation report, the respondents seek to confiscate the goods of the petitioner.

3. Having regard to the submissions advanced by the learned advocate for the petitioners and considering the valuation report dated 30.08.2019 which does not inspire any confidence, issue Notice, returnable on 3rd October 2019.

3.1 By way ad­interim relief, the respondent ­authorities are directed to forthwith release truck No. HR­73­7266 along with the goods contained therein. The petitioners, however, shall file an undertaking to the effect that in case, ultimately, they fail in the case, they shall pay the amount of liability under the impugned order.

3.2 Direct service is permitted today.”

3 Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed.

4 In that view of the matter, we relegate the writ applicant to avail the remedy of filing an appeal against the final order of confiscation available to him under Section 107 of the Act in accordance with law.

5 With the above, this writ application stands disposed of.

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