2020 (6) TMI 383

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....leased to allow the present petition; (b) This Hon'ble Court may be pleased to quash and set aside the impugned undated Notice issued under Form MOV-10 by the respondent, under Section 130 of the CGST Act and the provisions of the GGST Act; (c) This Hon'ble Court may, during the pendency of the present petition, be pleased to direct the respondent to release the goods under detention, upon the petitioner securing an amount of Rs. 9,94,000/-, which is equivalent to the amount of tax demanded along with penalty at the rate of 100% of such tax demanded; (d) For ad-interim reliefs in terms of paragraph (c) above; (e) For such other and further reliefs as this Hon'ble Court may deem fit in the facts of the pre....

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....rred to the said vehicle for being carried up to its destination. However, just before the said second vehicle could reach the destination, it was intercepted by the authorities. The vehicle and the goods were accordingly seized only for the discrepancy in the e-way bill that the vehicle number was not correlated. 5. We need not go further into the facts as we are of the view that the writ application can be disposed of on a short ground. 6. We take notice of the fact that the proceedings under Section 129 of the GST Act came to be initiated and the authority concerned determined the amount towards penalty and tax. It comes to around Rs. 9,94,000/- (Rupees Nine Lacs Ninety Four Thousand only). 7. It also appears that simultaneously....

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....it applicant was to evade the payment of tax. In such circumstances, the authority can be said to be justified in issuing the show cause notice under Section 130 of the Act, calling upon the writ applicant to show cause as to why the goods and the conveyance should not be confiscated.   12. In such circumstances referred to above, Ms.Shah submitted that there is no merit in the writ application and the same may be rejected. 13. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the opinion that we should not interfere with the impugned show cause notice issued by the authority under Section 130 of the Act. We are of the view that the authority should be permitted ....