Case Law Details
Shree Radhe Steel Vs State of Gujarat (Gujarat High Court)
In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the petition) indicates that the same is undated. In paragraph 4 of the notice, it is stated that subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on 9.3.2019 and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. In paragraph 8, the petitioner is directed to appear before the signatory to the said order on a date which is blank.
2. Heard Mr. Uchit Sheth, learned advocate for the petitioner.
3. Issue Notice to the respondents returnable on 12th April, On the returnable date, the respondents shall produce before this court the order dated 9.3.2019 which finds reference in paragraph 4 of the order (Annexure-A) and point out as to what time was allowed to the owner of the goods or the person in charge of the conveyance to pay the applicable tax and penalty.
4. In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods. Under the circumstances, the respondents are directed to forthwith release Truck No.GJ-01-DT-5949 along with the goods contained therein.
Direct service is permitted today.
