TMI Blog2020 (10) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... lling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated under Section 130 of the GST Act, 2017. It appears that before the writ applicant could respond to the notice issued in Form GST MOV-10, the final order of confiscation in Form GST MOV-11 came to be passed on the very same date, i.,e, 25th July, 2020 - It appears from the materials on record and the facts recorded above that no opportunity of hearing was given by the authority concerned to the writ applicant to meet with the notice issued in Form GST MOV-10. The matter is remitted to the authority concerned for giving an opportunity of hearing to the writ applicant - Appeal allowed by way of remand. - R/SPECIAL CIVIL APPLICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine already made (Annexed at Annexure-J) in purported exercise of powers under section 129 130 of the GST Act, 2017; (E) Ex parte ad interim relief in terms of prayer D may kindly be granted; (F) To pass any such other and further orders as Your Lordships may deem just, fit in the interest of justice. 3. It appears from the materials on record that the writ applicant is engaged in the business of Tobacco etc. The writ applicant holds registration under the GST. The writ applicant received an order for supply of 14694 Kgs of Tobacco from a firm situated at Meghalaya running in the name of M/s. J.J. Exports Imports. 4. While the goods were in transit, the mobile squad of the respondent No.2 intercepted the vehicle an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... succeeds and is hereby allowed. The impugned order of confiscation issued in Form GST MOV-11 dated 25th July, 2020 is hereby quashed and set aside. The matter is remitted to the authority concerned for giving an opportunity of hearing to the writ applicant. 9. The authority concerned shall issue a fresh notice of hearing to the writ applicant, and on the date fixed, the writ applicant shall appear before the authority and make good his case for discharge of the notice issued in Form GST MOV-10 dated 25th July, 2020. 10. We clarify that we have otherwise not expressed any opinion on the merits of the case. 11. With the above, this appeal stands disposed of. Rule is made absolute to the aforesaid extent. - - TaxTMI - TMITax - GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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