Home Case Index All Cases GST GST + HC GST - 2020 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 672 - HC - GSTValidity of notice issued n Form GST-MOV-10 - As per the interim order, detained goods with vehicle have already been released after depositing the GST with penalty - Section 129(3) of GST Act - HELD THAT:- By way of an ad-interim-order, we directed the applicant herein to deposit an amount of ₹ 50,40,972/- towards tax, with the respondent No.2 and an amount of ₹ 50,40,972/- towards the penalty, in the form of the Bank Guarantee of any Nationalized Bank - It is not in dispute that our order, dated 10.01.2020, has been fully complied with by the applicant herein. However, surprisingly, a notice dated 5th February, 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in Form GST-MOV-10, came to be issued for four different vehicles. The understanding of the authority is that since the notice under Section 129(3) of the Act is dated 31st December, 2019, the applicant ought to have deposited the amount, towards tax and penalty, within 14 days thereof, and the failure, to deposit such amount, would entail the consequences of notice in Form GST-MOV-10 - there is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order dated 10th January, 2020. Except Section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST-MOV-10. If that be the case, then we have no hesitation in quashing the Form GST-MOV-10 notice straight way - Application allowed.
|