TMI Blog2020 (4) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... re inclined to quash the impugned order of confiscation passed by the authority concerned in Form GST MOV- 11. The impugned order in the Form GST- 11 is hereby quashed and set aside - matter is remitted to the respondent no.1 for fresh adjudication - appeal allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 7318 of 2019 - - - Dated:- 19-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: MR D K TRIVEDI(5283) for the Petitioner(s) No. 1,2 MR.SOAHAM JOSHI, ASSISTANT GOVERNMENT PLEADER(1) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr.Soaham Joshi, the learned Assistant Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle which is owned by the writ applicant no.2 herein. The writ-applicant no.2 is also a proprietary concern. 4. It is the case of the writ applicants that the goods were accompanied by tax invoice, LR etc., however, the E way Bill could not be produced at the time of seizure of the goods. The failure on the part of the driver of the conveyance in producing the E-way bill ultimately led to proceedings under Section 129 of the Act, and thereafter, the confiscation proceedings. 5. As on date, the subject matter of challenge is the final order of confiscation passed by the authority concerned in the FORM GST MOV- 11. 6. On 12.04.2019, the Coordinate Bench of this Court passed the following order: 1. Mr. D. K. Trivedi, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the following terms: 1. Mr. D. K. Trivedi, learned advocate for the petitioners inter alia submitted that initially the petitioners were called for hearing in respect of the notice under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provision of the other statutes on 5.4.2019. The attention of the court was invited to Annexure G to point out that the petitioners had filed their reply dated 4.4.2019 which was duly received by the authority on 5.4.2019. It was submitted that however, the concerned authority was not available on that date, and hence, the matter could not be heard. It was submitted that the petitioners were told that the hearing would take place on 8.4.2019, however, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t about as to what is the practice of making notings of the proceedings conducted by the State Tax Officers. Direct Service is permitted today. A copy of this order be furnished to the learned Assistant Government Pleader for doing the needful in the matter. 8. Lastly, on 09.05.2019, the Coordinate Bench of this Court passed following order: 1. Heard Mr. D.K. Trivedi, learned advocate for the petitioners and Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondents. 2.In this case, the petitioners have already paid the amounts of tax and penalty as computed by the respondents. Under the circumstances, the respondents shall release the detained goods as well as the conveyance, subject to each of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge No.30 of the paperbook. It is evident from the Paragraph No.7 therein that the writ applicant was directed to appear before the authority concerned on 05.04.2019 at 11.00 a.m. Despite the same, the impugned order came to be passed on the very same day i.e. 05.04.2019 on which the writ applicant was supposed to remain present for the purpose of hearing. On this short ground alone, we are inclined to quash the impugned order of confiscation passed by the authority concerned in Form GST MOV- 11. 9. In the result, this writ- application succeeds and is hereby allowed. The impugned order in the Form GST- 11 is hereby quashed and set aside. The matter is remitted to the respondent no.1 for fresh adjudication. The respondent no.1 shall issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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