TMI Blog2021 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Authorities and when the goods were being transported in the alleged contravention of the Act and the Rules, order is passed of detention under the GST MOV 10 and as the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter - The application preferred by the petitioner shall need to be considered by the authority for this being the goods in transit on applying the provisions of section 67(6) of the Act. Request shall be made by the petitioner to consider such provisional release on 24.09.2021 or on any other scheduled date. Let a speaking order be passed by the authority / officer concerned in this regard on the issue of provisional release to enable the petitioner to take necessary leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity as per invoice and the quantity loaded on the conveyance. 5. The authority however detained the goods since e-way bill was not available with the driver. 6. On 10.09.2021, detention order and confiscation notice were served to the petitioner. Apart from nonavailability of e-way bill, the authority also alleged that the registration of the recipient was being shown as suspended and that the goods had been undervalued. 7. The petitioner immediately addressed a letter to the authority on 17.9.2021 and requested for provisional release of the goods and vehicle in accordance with the provisions of Section 67(6) of the Central / Gujarat Goods and Service Tax Acts (hereinafter referred to as the GST Act for short). They filled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therein and further proceedings pursuant to impugned confiscation notice dated 10.9.2021 (annexed at Annexure A) may please be stayed; D. Ex parte ad interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray. 9. We have heard Mr.Uchiet Sheth, learned advocate for the petitioner. He has taken us through the pleadings as well as materials which has been adduced. 9.1. Mr.Sheth, learned advocate for the petitioner relied upon the decision in the case of Special Civil Application No.5172 of 2020. He has requested that this Court may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to be considered by the authority for this being the goods in transit on applying the provisions of section 67(6) of the Act. Request shall be made by the petitioner to consider such provisional release on 24.09.2021 or on any other scheduled date. 14. Let a speaking order be passed by the authority / officer concerned in this regard on the issue of provisional release to enable the petitioner to take necessary legal course if in case there arises any need for challenge. The period of two weeks shall be allowed before the officer concerned chooses to pass the order of confiscation in the form of GST MOV 11. We choose to dispose of this writ application along the line of the order passed by this Court in Special Civil Application No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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