Court orders respondents to review petitioner's replies under Sections 129 and 130 of GST Acts, prompts swift decision-making.

The court directed the respondents to consider the petitioner's replies under Sections 129 and 130 of the Central Goods and Services Tax Act and the Karnataka Goods and Services Tax Act. The petitioner was granted the opportunity to request incriminatory material for scrutiny and instructed to furnish a reply to the show cause notice promptly. The respondents were mandated to make a decision within a week of receiving the petitioner's response, ensuring a personal hearing opportunity. The court disposed of the petition while leaving the parties' contentions open and also disposed of I.A.No.1/2020 without further orders.

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Issues:
Challenge to notice for confiscation of goods and conveyance under GST Acts.

Analysis:
The petitioner challenged a notice dated 02.09.2020 issued by the 1st respondent for confiscation of goods and conveyance under various sections of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017. The petitioner sought direction to keep the goods in conveyance detained by the 1st respondent under cold storage. The respondents referred to a previous case with similar issues and requested the present petition to be disposed of in line with the observations made in the earlier case. The petitioner's counsel highlighted that the petitioner had already submitted a reply under Section 129(3) of the CGST/KGST Act and requested timely consideration. The petitioner had also appeared before the respondent and submitted their response to the show cause notice. The petitioner's counsel emphasized the need for the petitioner to scrutinize the materials relied upon by the respondent for issuing the show cause notice to defend the proceedings effectively.

The court noted the respondents' willingness to follow the directions from the previous case and instructed them to proceed with considering the petitioner's replies under Section 129 and Section 130 of the Acts. The court allowed the petitioner's counsel to request incriminatory material within three days for scrutiny by the respondent. The petitioner was directed to furnish a reply to the show cause notice within three days of receiving the requested information. The respondent was instructed to make a decision within a week after receiving the petitioner's reply. The respondents assured that a personal hearing opportunity would be provided while considering the reply to the show cause notice. The court disposed of the petition while keeping the contentions of the parties open and also disposed of I.A.No.1/2020 as requiring no further orders.

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