9911796707
TMI Blog2024 (6) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... er for: ".... a writ of Mandamus, to declaring the action of Respondent Nos. 1 and 2 in detaining the goods as well as the vehicle bearing No. AP 0 27 X 4645 covered by Invoice No. 243 dated 27-01-2024 without following due process of law contemplating under Section 129 of CGST Act, 2017 and proceeding to auction the confiscated goods invoking power under Section 79 of CGST Act, 2017 even during the pendency of the appeal before Respondent No. 3 as illegal, arbitrary, highhanded, without authority of law and jurisdiction, vitiated on account of violation of principles of natural justice and consequently set aside the impugned auction notice issued by Respondent No. 2 dated 02.03.2024 (signed on 16.05.2024) in Form GST MOV-17 and pass such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel would submit that the petitioner has purchased the goods from an unregistered dealer and consignment is covered by a valid invoice, Way Bill, and relevant transport documents. 7. As can be seen from the record, proceedings were issued for confiscation of goods in Form G.S.T MOV-10, dated 09.02.2024 by invoking the power under Section 130 of the CGST Act, 2017. The impugned proceedings dated 02.03.2024 would show that a show cause notice has been issued on 09.02.2024 calling upon the petitioner to explain, within fifteen days from the receipt of the notice, why the goods shall not be confiscated. But the very next sentence would reveal that the petitioner is directed to appear before the Deputy Assistant Commissioner on 16.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and purpose, would construe that they are independent of each other. Section 130 of CGST Act, 2017 is not dependent to Section 129 of CGST Act, 2017. They are mutually exclusive. 10. In the light of the discussion and the common Order dated 03.08.2023 in WP. Nos. 15481, 15482, 15486 and 15487 of 2023 passed by a Coordinate Division Bench of this Court, to which I am one of the members, and considering the submissions made, this Writ Petition is disposed of giving liberty to the Respondent Nos. 1 and 2 to initiate proceedings against the Petitioner under Section 129 of CGST/APGST Act, 2017 within two weeks from the date of receipt of a copy of this order and conduct enquiry by giving an opportunity of hearing to the Petitioner and pass ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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