TMI Blog2020 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear before the authority and file an appropriate reply to make good his case that the notice issued in GST-MOV-10 deserves to be discharged - Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 9897 of 2019 - - - Dated:- 5-2-2020 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Mr Akshay A Vakil for the Petitioner Mr Soaham Jishi, AGP Government Pleader for the Respondent ORAL ORDER PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 29[A] be pleased to admit and allow this writ petition. [B] be pleased to issue writ of mandamus, Quo W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: (A) Your lordship may be pleased to admit and allow this writ petition. (B) The Hon ble Court may be pleased to issue writ of mandamus, Quo Warranto, or any other appropriate writ, order or direction quashing and setting aside the impugned notice dated 30-5-2019 as being illegal, arbitrary, without jurisdiction and unconstitutional. (C) The Hon ble Court may be pleased to direct the release of goods seized by the Respondent authorities. (D) The Hon ble Court may be pleased to direct the release of vehicle no HR 38 Q 7370 seized by the Respondent authorities. (E) Pending admission hearing and final disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Industries, issued a tax invoice dated 21.05.2019 for the value of goods estimated at ₹ 4,38,034/. The IGST at the rate of 18% at ₹ 78,486/- has been charged in the said invoice. The manufacturer dispatched the goods vide Vehicle No.HR 38 Q 7370 owned by Sondhi Cargo Movers, Yamuna Nagar, Haryana. While the goods were in transit, the vehicle was intercepted by the officers of the GST Department somewhere near Sanathal on 26.05.2019 at around 9:15 PM. The case of the Department is that the goods have been undervalued. According to the Department, the goods are worth ₹ 11 lakh whereas the goods valued by the manufacturer is around ₹ 4,15,000/-. 5. Ms. Maithili Mehta, the learned Assistant Government Pleader, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a coordinate Bench of this Court dated 08.03.2019 in the Special Civil Application No.4730 of 2019. The order reads thus: 1. On 06.03.2019 this Court had passed an order in the following terms; 1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under subsection (3) thereof and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bill during the course of transit and therefore, the respondents are fully justified in passing the detention order under section 129(1) of the CGST Act. 4. Subsection (3) of section 129 of the CGST Act provides that the proper officer detaining or seizing the goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). Subsection (4) provides that no tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. 5. In the present case, the show-cause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.HR 38 Q 7370 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. 9. Post this matter for further hearing on 19.06.2019. To be heard with Special Civil Application No.4730 of 2019 and allied matters. On the returnable date, the learned Advocate General is requested to assist this Court in this particular matter. Direct Service is permitted. 3. Pursuant to the notice issued under Section-129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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