TaxTMI 
TaxTMI 
2026 (4) TMI 586
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....ment Pleader waives service of notice of rule. 2. Since it is submitted by learned advocates appearing for the respective parties that the issue is squarely covered by the decision of this Court dated 11.12.2025 passed in Special Civil Application No. 9250 of 2025 and allied matters, the present writ petition may be disposed of in terms of the said order. 3. In the present writ petition, the petitioner has prayed for the following reliefs: "6 (a) To issue a writ of mandamus or a writ, order or direction in the nature of writ of mandamus declaring the action of 1st respondent in detaining truck bearing registration number GJ 27 HT 2658 lawfully transporting goods from Ahmedabad to Sarkhej accompanied by all requisite documents....
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....istration under the provisions of the Goods and Services Tax Act, 2017 on 13.02.2019 and has thereafter commenced business of sale of metal scrap. 5.2 On 22.11.2023 at around 6:11 AM the truck transporting the goods was intercepted at Aslali, Ahmedabad by the State Tax Officer (2), Mobile Squad, Ahmedabad. 5.3 It appears that thereafter the concerned Officer passed an order for physical verification in Form GST MOV-04 and ultimately during the pendency of the writ petition, notice under MOV-10 has been passed on 02.12.2023. It is the case of the petitioner that such notice has been issued abandoning the proceeding under Section 129 of the Act and hence invocation of power under Section 130 of the Act for confiscating the goods, which ....
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....nal release is available, but for the conveyance from which the goods are seized, the proper officer is required to follow the procedure prescribed in the amended Section 129 of the CGST Act. Hence, once the goods and conveyance are seized, no remedy of provisional release of the same is available under Section 67(6) of the CGST Act after the amendment, and only remedy is the one prescribed under Section 129 of the CGST Act. 52. Having held as above, we may delve in to the provision of Section 130 of the CGST Act. The provisions of Section 130 of the CGST Act, has the caption "confiscation of goods or conveyances and levy of penalty". Thus, Section 129 of the CGST Act provides for seizure and detention of goods and conveyance durin....
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....oney and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. Thus, "conveyance" has been kept out of scope and ambit of definition of "goods", hence the same are differently used in the provisions of Sections 129 and 130 of the CGST Act. However, the 'conveyance' used by any person for transporting goods with an intent to evade payment of tax is liable to be confiscated, as the conveyance/vehicle would be an integral and intrinsic part of goods, which are transported with an intention to evade tax. 54. The intention of the parliament to delink provisions of section 129 and 130 is apparent from th....