2020 (9) TMI 827

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....r appropriate writ, order or direction quashing and setting aside detention order dated 13.08.2020 in Form GST MOV-6 (annexed at Annexure A) and confiscation notice dated 13.08.2020 in Form GST MOV-10 (annexed at Annexure B). [B] This Hon'ble Court may be pleased to issue writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned Respondent authorities to forthwith release truck no.TN- 88-A-5400 along with the goods contained therein without directing any payment of tax and penalty and/or security and bond. [C] Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay operation of the impugned detention / confiscation orders / ....

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....s and Services Tax Act, 2017 (for short, the Act) came to be passed determining the amount of tax and penalty to be paid by the writ applicant. Simultaneously, a notice was issued under Section 130 of the Act calling upon the writ applicant to show cause as to why the goods and conveyance should not be confiscated. Thereafter a final order came to be passed of confiscation of the goods and vehicle under Section 130 of the Act. As the final order of confiscation was passed without giving any opportunity of hearing to the writ applicant, the same came to be quashed by this Court and the matter was remanded to the authority to pass a fresh order after giving an opportunity of hearing to the writ applicant. 5 The matter as on date is at the ....

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..... (ii) Prima facie, the documents tendered are found to be defective. (iii) The genuineness of the goods in transit (its quantity etc) and / or tendered documents requires further verification. (iv) E-way Bill not tendered for the goods in movement." 7.1 Mr. Dave, the learned Assistant Government Pleader, further submitted that if the writ applicant is aggrieved in any manner with the action taken by the GST authority, then there is a statutory remedy of appeal provided under Section 107 of the Act. 8 In such circumstances referred to above, Mr. Dave, prays that as there is no merit in this writ application the same may be rejected. 9 Having heard the learned counsel appearing for the parties and having g....