TaxTMI 
TaxTMI 
2020 (1) TMI 794
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....nce in Form GST MOV-06 dated 06.09.2019 by respondent no.3 at Annexure-H. (C) To issue writ of mandamus or any other appropriate writ, order or direction, directing the respondents to release the seized goods along with conveyance 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 petitioner. (D) Pending admission, hearing and final disposal of this petition, to direct the respondents to release the seized goods along with conveyance provisionally under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017. (E) To pass any other and further orders as may be deemed fit and proper. (G) To provide for the costs of this petition." 2. The writ-applicant seeks to challenge the action of the respondents in declining to release the goods detained and seized under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 (for short the "Act"). 3. The writ-applicant claims to be having GSTIN/Uni: 24AWWPT7235Q1ZB. The writ-applicant is engaged in the business of Arecanut and other agriculture and no....
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....ective and physical verification is required. 3. In physical verification in FORM GST MOV-04, no discrepancy was found between the goods loaded in the conveyance vis.a.vis invoice and E-Way bill. Hence, as per Clause 2(g) of the Circular dated 13.04.2018 issued by the Board exercising powers under Section 168(1) of the CGST, conveyance ought to have been forth with released by passing an order in FORM GST MOV-05. 4. Instead of that, conveyance was detained in FORM GST MOV-06 under Section 129 of the CGST on 06.09.2019. However, did not issue notice specifying tax and penalty payable in FORM GST MOV-07. 5. Straightway, notice issue FORM GST MOV-10 under Section 130 of CGST asking the supplier and buyer to appear on 11.09.2019 and copy was delivered to the driver only. 6. An order in FORM GST MOV-11 issued on 21.10.2019 confiscating goods and conveyance and that order was sent by email to the supplier and buyer. 7. Under Section 129 of the CGST read with Circular dated 13.04.2018, seizure order of the goods and conveyance and notice in FORM GST MOV-06 and FORM GST MOV-07 ought to have been issued simultaneously. Because entire proceeding i....
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....under Section 129(3) of the CGST under FORM GST MOV-07 or under Section 73 or Section 74 of CGST. 15. The entire proceedings under Section 129 of CGST are envisaged to be completed within 14 days whereas limitation for filing appeal under Section 107 of CGST is there months and after further inquiry as may be necessary, the appeal is to be decided within a period of one year." 10. The learned advocate appearing for the writ-applicant, in support of the aforesaid submissions, has placed strong reliance on the decision of this Court in case of Isha Trading Company Trough Proprietor Mustak Jamalbhai Sheikh Vs. State of Gujarat rendered in the Special Civil Application No.16901 of 2019 decided on 18.10.2019. 11. On the other hand, this writ-application has been vehemently opposed by Mr.Soaham Joshi, the learned Assistant Government Pleader appearing for the respondents. The learned AGP has raised a preliminary objection with regard the maintainability of this writ-application on the ground that as the final order of confiscation has been passed, the writ-applicant should prefer an application under Section 107 of the Act. 12. According to the learned AGP, even otherwi....
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....siness premises was in existence and the very said address given in the invoices was also incorrect. Meaning thereby, as mentioned in the invoices, there was no shop in the name of Aashirwad Marketing and a very vague address was given in the invoice (Annexure herewith and marked as ANNEXURER-1 is the copy of the search report). It is further required to be noted that the search report could not have been given to the petitioner as he was not found at the very given address. 10. I say and submit that, on the basis of the said search report, the deponent herein issued MOV-6 on the driver of the vehicle in question which is duly received and the drive through what's up message on Mobile No.7017826127 had sent the same to the seller of the goods in question, as per the invoices the goods have been transported from the New Delhi and the supplier was Jaypuriya Traders. It is further required to be noted that a detailed reasoning has been given in MOV-6 by the respondent authorities. (Annexure herewith and marked as ANNEXURER-2 is the copy of MOV-6). It is further required to be noted that after issuance of MOV-6 to the driver it was forwarded to supplier Jaypuriya ....