2019 (7) TMI 238

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.... goods seized by the officers of the Goods and Services Tax department. It appears from the materials on record that the writ applicant herein is engaged in the business of betel nuts. He is a registered dealer under the Goods and Services Tax Act (for short, 'the GST Act'). The writ-applicant is operating from the State of Karnataka. It appears that the consignment of betel nuts was being transported from Karnataka to Delhi/Haryana. While the goods were in transit and passing through the State of Gujarat, the vehicle was intercepted by the officers of the GST and the same came to be detained on the ground that the goods were undervalued. In such circumstances, the vehicle along with the goods came to be seized. It appears tha....

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....ade thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under sub-section (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, that the provisions of section 130 of the IGST Act can be resorted to. The attention of the court was invited to the impugned show-cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in l....

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....oncerned an opportunity of being heard. 5. In the present case, the show-cause 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 non-payment of an amount of Rs. 60,72,639/-, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the show-cause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act. It is....