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2021 (12) TMI 169 - HC - GSTRelease of seized goods with vehicle - seeking to furnish explanation on the proposal for confiscation of the goods, transported and on the value of goods, tax and penalty estimated by the Proper Officer - Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This is not a fit case to issue any interim order staying further proceedings pursuant to Exts.P6 and P6(a) notices or to direct release of the goods and the vehicle, which are the subject matter of proceedings for confiscation. The Statute itself provides for such a remedy. The Courts must be slow to exercise the power under Article 226 of the Constitution of India, especially in matters where Section 130 of the Act is invoked by the Proper Officer. The reluctance to exercise the extraordinary powers stems from the fact that such orders will have a tendency to interfere with the power conferred by the Statute. Even otherwise, if a party aggrieved by the proceedings under Section 130 of the Act has an alternative remedy, and if this Court interferes with proceedings under the Act, the scheme and purport of the Statute will be affected - In the instant case, the impugned notices refer to the statement of the driver of the vehicle and the enquiry conducted at the alleged business place of the supplier. The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to the fact that the business place of the supplier was found to be closed and there was no evidence of any trading activity that tallied with the local accounts. These and other circumstances enabled the Proper Officer to be prima facie satisfied that there was an intention to evade tax. This is not a fit case where an interim order can be granted as sought for and, hence, the same is rejected - Application dismissed.
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