TMI Blog2022 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... gure. Issue notice to the respondents returnable on 20.04.2022 - On the returnable date, notify this matter on top of the board. - R/SPECIAL CIVIL APPLICATION NO. 7425 of 2022 & 7426 of 2022 - - - Dated:- 18-4-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE NANAVATI CO. FOR THE PETITIONER ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Maulik Nanavati, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents at length. 2. It appears from the materials on record that the writ-applicant herein is engaged in the business of metal scrap. The writ-applicant received an order of purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of said notice for payment of penalty under clause (a) or clause (b) of Sub-section (1). 6. According to Mr. Nanavati, the aforesaid omission on the part of the Proper Officer renders the further proceedings bad in law. 7. Per contra, Mr. Sharma would submit that Sections-129 and 130 of the Act are distinct and independent of each-other. Once the Proper Officer decides to issue notice in Form GST Mov-10 calling upon the owner of the conveyance and the goods to show cause as to why the goods and conveyance should not be confiscated, then it is not obligatory for the Proper Officer to issue notice as contemplated under Sub-section (3) of Section-129. 8. Mr. Nanavati has placed reliance on one decision of the Karnataka High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed despite opportunity under section 130(7) of the Act, the Proper officer will have to take and hold possession of the things confiscated subject to consequences as contemplated thereunder. For the foregoing, the writ petition is disposed of restoring the Show Cause Notice dated 25.08.2020 (Annexure- E) directing the respondent to decide, in accordance with law, on the proposed levy of tax, penalty and cess as proposed therein with reasonable opportunity of hearing to the petitioner, who shall have the liberty to seek provisional release of goods/conveyance as provided for under sub-clause (2) of Section 129 of the Act. The respondent is also directed to contemporaneously decide on the impugned Show Cause Notice dated 07.09.2020 (An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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