2020 (2) TMI 1103

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....er Section 129 (1) of the Karnataka Goods and Services Tax Act (KGST Act)/Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act) dated 01.02.2019 (Annexure-A); order dated 25.02.2019 under Section 129 (3) of the KGST/CGST and IGST Act (Annexure-A1) and the order dated 11.04.2019 under Section 130 (1) of the CGST R/W IGST Act (Annexure-A2). 3. The proceedings were initiated against the petitioners under Section 129 (1) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 (for short 'the Act') apparently based on the report obtained by respondent No.3 from CAMPCO Limited. Petitioners claim to be the owners and consignors of the goods detained by res....

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.... Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing 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). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-secti....

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....that petitioners were prepared to pay the tax for release of the goods in terms of the Section 129 of the Act. 8. Learned High Court Government Pleader however has filed a memo along with the paper publication of the auction proceedings drawn by the respondents calling for public auction of confiscated goods and submits that the seized goods are already auctioned on 19.07.2019 and successful bidder has deposited Rs. 75,33,620/- on 22.07.2019 and therefore the reliefs claimed by the petitioners have become infructuous. 9. The records indicate that much earlier to the publication of the auction, learned Additional Government Advocate had entered appearance on behalf of respondents and the notice of auction was not brought to the notice ....