Court orders release of goods and vehicle upon payment of tax and penalty. Petitioner to challenge authorities' decision.

The Court ordered the release of the detained goods and vehicle upon payment of tax and penalty by the petitioner. The petitioner was directed to challenge the authorities' decision and provide necessary documents for release. Subsequently, a show-cause notice was issued under Section 130 of the Act, requiring the petitioner to defend against confiscation. The Court allowed reliance on a recent judgment in a similar case. The petitioner was instructed to appear before the authority, respond to the notice, and utilize the court pronouncement in support.

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Issues:
1. Quashing of notice under Section 130 of the Central Goods and Services Tax Act, 2017.
2. Release of confiscated goods and vehicle.
3. Challenge of show-cause notice under Section 130 of the Act.
4. Applicability of recent court pronouncement in a similar case.

Analysis:

1. The petitioner sought relief through a writ-application under Article 226 of the Constitution of India to quash the notice issued by Respondent No.2 under Section 130 of the Central Goods and Services Tax Act, 2017. The petitioner also requested a declaration that the notice was illegal and contrary to the provisions of the Act. Additionally, the petitioner sought the release of confiscated goods and vehicle, along with any other deemed fit and proper reliefs in the interest of justice.

2. In response to the petitioner's application, the Court ordered the release of the detained goods and conveyance, subject to the petitioner paying the tax and penalty as determined by the authorities. The petitioner was also required to file a solemn undertaking ensuring the payment of any deficit liability. The Court directed the petitioner to challenge the authorities' decision in accordance with the law and submit necessary identification documents for the release of goods and the vehicle.

3. Following the payment of the requisite amount towards tax and liability, the goods and conveyance were released. However, a show-cause notice was subsequently issued under Section 130 of the Act, prompting the petitioner to defend against the confiscation of goods and conveyance. The Court directed the petitioner to appear before the authority and provide a suitable reply to contest the notice issued in GST MOV-10, allowing reliance on a recent court judgment in a similar case for support.

4. The Court disposed of the writ-application at the stage of MOV-10, permitting direct service. The petitioner was instructed to appear before the authority, file a response to challenge the notice issued under Section 130 of the Act, and utilize the recent court pronouncement in a relevant case to support their arguments.

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