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2022 (7) TMI 1364 - GUJARAT HIGH COURTConfiscation of goods alongwith conveyance - section 130 of the Goods and Services Tax Act, 2017 - HELD THAT:- A contention has been raised by the petitioner that the goods in question were purchased from one M/s. Om Bana Enterprise and the same was being transported. When the goods were in transit, the authorities intercepted the goods and confiscated them. In another words, it was submitted that the authorities sought to derive their powers to overcome the possession of the petitioner of goods in transit from section 129 of the GST Act. It was submitted that since section 129 of the GST Act begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. While the question raised by the petitioner would require a detailed examination, it could be immediately noticed that the impugned order came to be passed in a quick succession as noticed above, that too without permitting the petitioner to file reply. The hot hurry on the part of the authorities sacrificed the right of the petitioner to reply and in the process, there was evident breach of principles of natural justice to the prejudice to the petitioner. A prima facie case is made out for grant of interim relief - Rule, returnable on 21.07.2022.
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