AI Drafter 
TaxTMI 
TaxTMI 
2022 (12) TMI 955
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....f learned advocates for the respective parties, the matter is taken up for final hearing today. 3.Rule returnable forthwith. Learned Assistant Government Pleader Mr.Krutik Parikh waives service of notice of rule on behalf of the respondent State. 4.By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 31.05.2022 passed under section 107 of the Central Goods and Services Tax Act, 2017 (For short " the GST Act") as well as order of confiscation dated 17.01.2022. The petitioner has further prayed to release the conveyance bearing registration no. GJ- 25-U-9321 along with the goods contained therein. 5.Brief facts of the case are that the petitioner is ....
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....ail on 23.12.2021 to the respondent authorities acknowledging the mistake committed because of miscommunication and requested for release of goods. The recipient of the goods as well as the petitioner made submissions before the respondent authorities requesting to release the goods and conveyance. 12. It is the case of the petitioner that despite the fact that the very reason for detention and proposed confiscation of goods did not survive, the respondents were neither dropping the confiscation proceedings nor releasing the goods and conveyance and therefore, the petitioner preferred Special Civil Application No. 1125/2022 challenging the confiscation notice and praying for release of goods and conveyance. The petitioner had also intima....
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....espondent authorities, the petitioner has preferred the present petition. 19. Learned advocate Mr. Uchit Sheth for the petitioner submitted that the Appellate Authority in the impugned order dated 31.05.2022 has failed to consider the fact that the complaint filed by the recipient of goods was subsequently withdrawn as the same was made because of the commercial dispute with regard to an earlier transaction of the petitioner with the same party. 20. It was submitted that the findings recorded by the Appellate Authority that the petitioner did not make statutory pre-deposit is not correct inasmuch as the petitioner deposited 25% of the tax demanded and the challan was also produced for the same. It was submitted that as the petitioner ....
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....pport thereof. 23. It was submitted that the petitioner has generated e-way bill on online portal and therefore, there was no possibility of supplier evading tax on such transaction and in such circumstances, when the petitioner is the supplier of the goods, there is no breach of any of the provisions of the GST Act. It was also pointed out that vehicle which is confiscated has also nothing to do with the entire controversy inasmuch as the same was taken on hire from an individual. It was therefore, submitted that the impugned orders are required to be quashed and set aside. 24. On the other hand, learned Assistant Government Pleader Mr. Krutik Parikh for the respondent authorities submitted that the impugned orders are passed taking ....
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.... 29. The Appellate Authority in reasonings has observed as under : "6 This office in the light of the provisions of sections 129 and 130 of the Act, 2017 which are delineated as above, and upon reading of the decision of the Division Bench of Gujarat High Court in Synergy Fermitech P. Ltd. (supra), is of the considered view that the it cannot be held that the provisions of section 130 of the Act, 2017 could be invoked in cases of conveyance/goods detained/seized while in transit only if there is a failure to pay the amount of tax and penalty as provided under section 129(6) of the Act. This office, for the reasons discussed hereafter, would also hold that the failure to pay the amount of tax and penalty as contemplated under sectio....
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....f the penalty imposed to the department (the limit has been enhanced from 10% of the pre deposit). The appellant has not produce any challan of pre deposit till date there for above appeal together with application for provisional release of goods and conveyance is dismissed. In accordance with the statutory provision. Further appeal before constituted Tribunal or before the Hon'ble High Court. Summation: For what has been discussed hereinabove, present appeal filed by the appellant is dismissed and, while not setting aside the order passed by the proper officer of mobile squad-(3), Enforcement, Division 8,Bhilad Vapi and approving such order, the goods in question are to be held liable to absolute confiscation. The ap....