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TMI Blog2020 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... rit, order or direction quashing and setting aside the impugned notice dated 30-5-2019 as being illegal, arbitrary, without jurisdiction and unconstitutional. [C] be pleased to direct the release of goods seized by the respondent authorities. [D] be pleased to direct the release of vehicle No.HR-38-Q-7370 seized by the Respondent authorities. [E] pending admission, hearing and final disposal of this petition, be pleased to grant interim as well as Ad-interim reliefs and thereby stay the proceedings initiated vide impugned notice dated 30-5-2019. [F] pending admission, hearing and final disposal of this petition, bepleased to grant interim as well as Ad-interim reliefs and thereby direct the release of goods seized by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interim reliefs and thereby stay the proceedings initiated vide impugned notice dated 30-5-2019. (F) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of goods seized by the Respondent authorities. (G) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of vehicle no HR 38 Q 7370 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to Ms. Maithili Mehta, Rs. 78,000/- has already been paid. The balance amount of approximately Rs. 1,36,000/- still remains to be paid. Ms.Maithili Mehta submitted that the proceedings 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 liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliance of the order passed under section 129 of the Act, that the provisions of section 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 shelf-life. 2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed therein. 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 show-cause 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 question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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