Priya Traders v. State of Gujarat
[Citation -2020-LL-0205-154]

Citation 2020-LL-0205-154
Appellant Name Priya Traders
Respondent Name State of Gujarat
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act SGST
Date of Order 05/02/2020
Judgment View Judgment
Keyword Tags principles of natural justice • levy of penalty • payment of tax • release of goods


C/SCA/9781/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9781 of 2019 PRIYA TRADERS THROUGH PROPRIETOR HIRENKUMAR MUKUNDBHAI UPADHYAY Versus STATE OF GUJARAT Appearance: MR JAPAN V DAVE(5947) for Petitioner(s) No. 1 MR SOAHAM JOSHI, AGP GOVERNMENT PLEADER(1) for Respondent(s) No. 1,2 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 05/02/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of Constitution of India, writ applicant has prayed for following reliefs: 10[A] be pleased to issue writ of mandamus, or any other appropriate writ, order and/or directions in nature of mandamus quashing and setting aside order of detention passed by respondent no.2 under Section 129(1) of GST Act of goods and conveyance bearing Truck No.GJ 27 X 3908 at Bakrol Chowkdi at about 10:45 a.m. on 19.05.2019 as well as notice dated 21.05.2019 issued by respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of GST Act as said actions of respondent no.2 are absolutely illegal, unlawful, contrary to facts and evidence on record, violative of principles of natural justice and against provisions of Act and Rules framed thereunder; [B] during admission, hearing and final disposal of present petition, be pleased to grant interim relief directing respondent no.2 to release goods and conveyance in question forthwith on any Page 1 of 3 Downloaded on : Fri Jun 18 12:46:31 IST 2021 C/SCA/9781/2019 ORDER term or condition as may be fixed by this Hon'ble Court; [C] be pleased to pass any other order or relief as may be deemed fit to Hon'ble Court. 2. On 28th May, 2019 this Court passed following order: 1. Heard Mr.Japan Dave, learned Advocate for petitioner, Mr.J.K.Shah, learned Assistant Government Pleader for respondent State. 2. Mr.Japan Dave learned Advocate for petitioner submitted that goods together with conveyance having registration No.GJ 27 X 3908 were detained by respondent no.2 at Bakrol Chowkdi at about 10:45 a.m., on ground of e way bill having not been tendered for goods in vehicle. Mr. Dave learned advocate further submitted that immediately after receipt of notice in Form GSTMOV10, petitioner has made payment of Rs.59,904/on 21.05.2019 towards tax and penalty both under Central Goods and Service Tax Act, 2017 and State Goods and Service Tax Act, 2017, and receipt whereof is produced on record at Annexure E (page No.24). Mr. Dave further submitted that orders have been passed by this Court in identical situation, and requested that similar order may be passed in captioned petition as well. 3. Mr. J.K.Shah, learned Assistant Government Pleader for respondent State placed on record order dated 21.05.20019 passed in Special Civil Application No.9676 of 2019 and submitted that similar order may be followed in present petition. 4. Having regard to submissions advanced by learned advocates for rival parties, by way of ad interim relief, respondents are directed to release detained goods together with conveyance Truck No.GJ 27 X 3908. Pertinently, petitioner has already made payment of tax and penalty as computed by respondents on, 21.05.2019. petitioner is directed that it shall file undertaking before this Court to effect that petitioner shall make good deficit liability, if any, as may be determined finally by authorities for goods as well as for vehicle, subject to petitioner s right to challenge same in accordance with law. 5. It is further directed that for release of goods and vehicle, petitioner shall also submit before concerned authority proof of payment i.e. receipt dated 21.05.2019 and also copy of undertaking filed in this Court as well as other documents viz. PAN card and AADHAR card/ Election card for identification of Page 2 of 3 Downloaded on : Fri Jun 18 12:46:31 IST 2021 C/SCA/9781/2019 ORDER petitioner and address of petitioner. 6. Stand over to 19th June, 2019. Direct service is permitted. 3. Pursuant to notice issued under Section 129 of Act determining amount to be paid towards tax and liability, requisite amount has been paid by writ applicant and conveyance and goods have been released. It appears that later, show cause notice came to be issued under Section 130 of Act calling upon writ applicant to show cause why goods and conveyance should not be confiscated. 4. As matter is now at stage of MOV 10, writ applicant shall appear before authority and file appropriate reply to make good his case that notice issued in GST MOV 10 deserves to be discharged. It shall be open for writ applicant to place reliance on recent pronouncement of this Court in case of Synergy Fertichem Pvt. Ltd Vs. State of Gujarat [Special Civil Application No.4730 of 2019]. 5. With above, this writ application stands disposed of. Direct service is permitted. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna Page 3 of 3 Downloaded on : Fri Jun 18 12:46:31 IST 2021 Priya Traders v. State of Gujarat
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