TaxTMI 
TaxTMI 
2020 (2) TMI 432
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....it of mandamus, Quo Warranto, or any other appropriate writ, order or direction quashing and setting aside the impugned notice dated 30-5-2019 as being illegal, arbitrary, without jurisdiction and unconstitutional. [C] be pleased to direct the release of goods seized by the respondent authorities. [D] be pleased to direct the release of vehicle No.HR-38-Q-7370 seized by the Respondent authorities. [E] pending admission, hearing and final disposal of this petition, be pleased to grant interim as well as Ad-interim reliefs and thereby stay the proceedings initiated vide impugned notice dated 30-5-2019. [F] pending admission, hearing and final disposal of this petition, bepleased to grant interim as well as ....
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....Respondent authorities. (E) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Ad-interim reliefs and thereby stay the proceedings initiated vide impugned notice dated 30-5-2019. (F) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of goods seized by the Respondent authorities. (G) Pending admission hearing and final disposal of this petition Lordships, may be pleased to grant interim as well as Ad-interim reliefs and thereby direct the release of vehicle no HR 38 Q 7370 seized by the Respondent authorities. (H) Cost of the Pr....
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.... 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 been paid. The balance amount of approximately Rs. 1,36,000/- still remains to be paid. Ms.Maithili Mehta submitted that the proceedings under Section 130 of the GST has been initiated. 6. The moot question that needs to be determined in the present writ application is with regard to the interpretation of Sections 129 and 130 of the GST respectively. We are informed that the batch of writ applications on this issue is pending for hearing. Well, the main issue will be decide....
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....fficer 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, 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 law. It was further submitted that the integrated goods and services tax has already b....
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....nt 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 nonpayment 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 also an admitted position that the goods in question are p....