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2020 (2) TMI 672

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..... e 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 .....

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..... dents nos.2, 3, and 5. The respondents nos.1 and 4 shall be served by Registered Post Acknowledgment with Due. 2. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ-applicant has made out a strong primafacie case to have some interim order in its favour. 3. There are many larger issues, which have been raised for the purpose of adjudication of this Court. Today, we are concerned with the issue whether we should order release of the goods and the conveyance detained and seized by the GST authority. 4. We take notice of the fact that there are in all four vehicles involved in this matter. The goods are in the nature of electrical goods. It appears that a .....

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..... f the Bank Guarantee of any Nationalized Bank. 6. 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. 7. We find one such notice, in Form GST-MOV-10, at page No.58 of the application, wherein, in paragraph No.4, the following has been stated: Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on 09.01.2020 and the same was served on I) Shri Kapil Thapa, the person in charge of the conveyance and ii) S .....

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..... . ABB India Limited come forward on 24.01.2020 and submitted a letter dated 24.01.2020 attached therewith a copy of GSTR3B as proof of payment of Tax amounting to ₹ 50,40,972/- made on 20.01.2020 and furnished a Bank Guarantee No.0419620BG0000007 dated 22.01.2020 for the amount of ₹ 50,40,972/-. As such, for compliance of the interim order passed by the Hon ble High Court of Gujarat in the instant case, the goods along with the vehicles were released proisionally on 24.01.2020. M/s.ABB India Limited had four days to comply with the directions given by the Hon ble Court i.e. upto 14.01.2020, as fourteen days from the date of issuance of the order of detention in FORM GST MOV-06, dated 31.12.2019 was going to expire on 14.01.2020. .....

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