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Court upholds GST MOV 10 notice challenge dismissal, allows appeal on seized goods confiscation. The court dismissed the challenge to the GST MOV 10 notice and upheld the confiscation of seized goods, including silver biscuits, kacha silver articles, ...
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The court dismissed the challenge to the GST MOV 10 notice and upheld the confiscation of seized goods, including silver biscuits, kacha silver articles, and cash, due to suspected tax evasion. The petitioners were granted the opportunity to appeal the final confiscation order, with instructions for it to be uploaded on the official portal for appellate remedy. The court allowed the petitioners to raise all issues, including the validity of the show cause notice, during the appeal process. The writ petition was disposed of without costs, permitting the petitioners to pursue further appellate remedies.
Issues: Challenge to GST MOV 10 Notice dated 03.02.2021 and release of seized goods - 105 kgs of silver biscuits, kacha silver articles, and cash.
Analysis: The petitioners challenged a GST MOV 10 notice dated 03.02.2021, seeking the release of seized goods - 105 kgs of silver biscuits, kacha silver articles, and cash amounting to Rs. 2,05,000. The goods were seized from a conveyance traveling from Hyderabad to Salem without requisite invoices/challans, intercepted by the police. Tax authorities issued the impugned notice for confiscation of goods and conveyance, initiating proceedings before the Assistant Commissioner. The petitioners participated in the proceedings but also filed a writ challenging the notice, citing lack of detention order GST MOV-6 and tax specification under GST MOV-7.
The department, in response, admitted typographical errors in the notice but defended its issuance based on reasonable belief of tax evasion. An order was passed confiscating the silver and imposing tax, penalty, and fine totaling Rs. 39,20,000. The petitioners were unable to appeal as the order was not uploaded on the official portal. The court considered the subsequent developments, finding the initial challenge to the notice moot due to the final confiscation order. The petitioners were allowed to appeal the final order, with the directive to upload it on the official website for appellate remedy. The petitioners could raise all issues, including the validity of the show cause notice, during the appeal proceedings.
In conclusion, the writ petition was disposed of with no order as to costs, allowing the petitioners to pursue appropriate appellate remedies. Any pending miscellaneous petitions were closed as well.
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