TaxTMI 
TaxTMI 
2019 (6) TMI 810
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....iefs: "(A) Your lordship may be pleased to admit and allow this writ petition. (B) The Hon'ble Court may be pleased to issue writ of mandamus, Quo Warranto, or any other appropriate writ, order or direction quashing and setting aside the impugned notice dated 3052019 as being illegal, arbitrary, without jurisdiction and unconstitutional. (C) The Hon'ble Court may be pleased to direct the release of goods seized by the Respondent authorities. (D) the Hon'ble Court may be pleased to direct the release of vehicle no HR 38Q7370 seized by the Respondent authorities. (E) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Adinterim reliefs and thereby stay the proceedi....
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....has been charged in the said invoice. The manufacturer dispatched the goods vide Vehicle No.HR38Q7370 owned by Sondhi Cargo Movers, Yamuna Nagar, Haryana. While the goods were in transit, the vehicle was intercepted by the officers of the GST Department somewhere near Sanathal on 26.05.2019 at around 9:15 PM. The case of the Department is that the goods have been undervalued. According to the Department, the goods are worth Rs. 11 lakh whereas the goods valued by the manufacturer is around Rs. 4,15,000/. 5. Ms.Maithili Mehta, the learned Assistant Government Pleader, submitted that the writ applicant or the manufacturer are liable to pay in all around Rs. 2,15,000/towards the GST. According to Ms.Maithili Mehta, Rs. 78,000/has already bee....
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....chit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under subsection (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if there is no compliance of the order passed under section 129 of the Act, tha....
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....the proper officer detaining or seizing the goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). Subsection (4) provides that no tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. 5. In the present case, the showcause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for nonpayment of an amount of Rs. 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant ....