TMI Blog2019 (6) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... icials shall immediately release the vehicle and the goods. The vehicle bearing registration No.HR38Q7370 as well as the goods, i.e. plywood, detained/seized under the purported exercise of powers under Sections 129 and 130 of the CGST Act shall be released immediately upon deposit of ₹ 1.50 lakh with the concerned Department. Post this matter for further hearing on 19.06.2019. - R/SPECIAL CIVIL APPLICATION NO. 9897 of 2019 - - - Dated:- 10-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR AKSHAY A VAKIL (5473) For The Respondent (s) : MS MAITHILI MEHTA, ASSISTANT GOVERNMENT PLEADER ORAL ORDER ( PER : HONOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities. ( G) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Adinterim reliefs and thereby direct the release of vehicle no HR38Q7370 seized by the Respondent authorities. ( H) Cost of the Proceeding to the Petitioner ( I) Your lordships may kindly be pleased to pass any other further orders as deemed fit just and proper in the facts of the circumstances of the case and in the interest of justice. 3. Having heard the learned counsel appearing for the parties and having gone through the materials produced on record, we propose to pass an interim order with regard to the release of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings under Section 130 of the GST has been initiated. 6. The moot question that needs to be determined in the present writ application is with regard to the interpretation of Sections 129 and 130 of the GST respectively. We are informed that the batch of writ applications on this issue is pending for hearing. Well, the main issue will be decided in accordance with law. However, today, we are concerned with passing of an interim order releasing the vehicle, i.e. Trailor and the goods, i.e. plywood. 5. We are of the view that ultimately, if the liability is fixed in accordance with the stance of the Department, then an amount of ₹ 1.36 lakh would be payable. This would be an approximate figure. We p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 130 of the IGST Act can be resorted to. The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelflife. 2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act. It is also an admitted position that the goods in question are perishable in nature. 6. In the aforesaid premises, in the opinion of this Court, the petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
