TaxTMI 
TaxTMI 
2019 (7) TMI 690
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....,3 and 4. 2. The respondent no. 1, although served with the notice issued by this Court, yet has chosen not to remain present before this Court either in, person or through an advocate and oppose this writ application. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs : "25(A) To issue a writ of Mandamus and/ or writ of certiorari and or any other appropriate writ, order or direction, directing the respondents to release the seized goods along with truck under section 129(1) (a) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be deemed fit and proper to this Hon'ble Court and in the interest of the petit....
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.... of one Mr. Abdul Ramsheed T. 4. The petitioner submits that RM Traders had supplied Arecanut through Bahubali Transport Co.of Bangalore. The details of goods and requisite documents are as under : Invoice No. & Date Bill of Lading /LRRR No. Invoice value Motor Vehicle No. E-Way Bill No. 08 03/06/2019 1027 48,15,7 20 TN-28AL-1989 56111095 8062 Copies of the Invoice and E-way bill raised by RM Traders on the petitioner are annexed herewith and marked as Annexure- C collectively. 5. The petitioner submits that the driver of the motor truck was carrying the Invoice, E-way bill and LR receipt while transporting Arecanut from Bangalore to Ahmedabad. The petitioner submits that truck ....
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....rked as Annexure -E. 8. The petitioner submits that the petitioner replied by an email dated 08/06/2019 to the respondent and supplied the document called for. A copy of the petitioner's reply by an email dated 08/06/2019 is annexed herewith and marked as Annexure-F. 9. The petitioner submits that inspite of all information sent by an email, the respondent no. 4 on 9.6.2019 issued FORM GST MOV-04. A copy of the FORM GST MOV-04 is annexed hereto and marked as Annexure G. It is pertinent to note that the respondent No. 4 had noted on physical verification that quantity of the goods and declared goods are correct. However, genuineness of the transaction is in question. Hence, for the proceedings is initiated. 10.....
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....er deposited / paid applicable tax and penalty under section 129(1)(a) of he CGST Act 2017 and sent the challan to the respondent with a request to release the goods. A copy of the email dated 15.6.2019 along with challan is annexed herewith and marked as Annexure-M collectively. The petitioner submits that in spite of payment of applicable tax and penalty under protest and safeguarding the interest of the Department, the respondent remained adamant and did not release the goods and trucks. 15. The petitioner submits that by an email dated 17.6.2019 the petitioner sent reminder request to release the goods and truck. A copy of the email dated 17.6.2019 is annexed herewith and marked as Annexure-N. 16. The petitioner submit....
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....because there are all possibilities that Arecanut may get moisture and loose its quality and value, if the same are not released. 19. The petitioner submits that, it is crystal clear that a genuiine commercial transaction between two GSTIN registered entities executed with the requisite documents and the same have been made available to the office of the respondents. Neither the supplier nor the purchaser is fictitious entities and both exist and therefore, the petitioner being purchaser being purchaserconsignee of the goods is owner of the goods. 20. The petitioner submits that without prejudice to the rights and contentions, the petitioner requested to release the goods under section 129(1)(a) of the CGST Act, 2017 as th....
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.... conveyance Rs. 2,29,320/- under GST. The said calculation is very much envisaged in section 130(1) and (2) of the GST Act, 2017. 6. The stance of the respondents nos. 2, 3 and 4 is that the conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. 7. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether we should order release of the conveyance and the goods (betel nut) pending the confiscation proceedings. 8. It goes without saying that the betel nut is a perishable commodity. The goods are lying in the open past almost 35 days. By the time the confiscation proceedings are conc....