Cluster Enterprises Vs Deputy Assistant Commissioner (ST) (Andhra Pradesh High Court)
Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back.
Facts- The petitioners herein are dealers of scrap iron and were transporting scrap iron for sale to a dealer in Telangana State. The vehicles in which this scrap iron was being transported was stopped for verification and inspection on 27.04.2024 by the Deputy Assistant Commissioner (ST)-2. He is arrayed as the 1st respondent in both the Writ Petitions.
After verifying the documents available with the driver of the conveyance, the 1st respondent issued a notice in Form GST MOV-10, u/s. 130 of the Central Goods and Service Tax Act, 2017, on 01.05.2024.
Thereafter, the 1st respondent passed orders, confiscating the goods as well as the vehicle. Being aggrieved, the present appeal is filed.
Conclusion- Held that the order of confiscation contains various details which were not placed before the petitioners in the show cause notices of 01.05.2024. The 2nd respondent did not choose to respond to the request of the petitioners for supply of the material on the basis of which the show cause notice has been issued would also amount further violation of the principles of natural justice.
