C/SCA/9736/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9736 of 2019 M/S DEVASYA INDUSTRIES, PROPRIETOR KOKILABEN SURESHKUMAR PATEL Versus STATE OF GUJARAT Appearance: MR. HARDIK V VORA(7123) for Petitioner(s) No. 1 MR CHINTAN DAVE, AGP for Respondent(s) No. 1,2 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 26/02/2020 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 : 6. petitioner accordingly prays that this Hon'ble Court may kindly be pleased to issue: a. writ of mandamus, or any other appropriate writ, order and/or directions in nature of mandamus to quash and setting aside notice issue by respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of GST Act; b. writ of mandamus, or any other appropriate writ, order and/or directions in nature of mandamus directing learned Respondent authorities to forthwith release goods with truck No.GJ-01-DU-0888 by quashing and setting aside detention notice issued for such purpose; Page 1 of 3 Downloaded on : Fri Jun 18 10:32:59 IST 2021 C/SCA/9736/2019 ORDER c. During admission, hearing and final disposal of present petition, this hon'ble court may be pleased to grant interim relief directing respondent no.2 to release goods with truck No. GJ-01-DU-0888 detained/seized in purported exercise of powers u/s 129 and 130 of GST Act; d. Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to Petitioner; e. Any other and further relief deemed just and proper be granted in interest of justice; f. To provide for cost of this petition. 2. On 23rd May 2019, following order came to be passed : 1. Learned Advocate Mr. Hardik Vora appearing for petitioner invited attention of this Court to order dated 09.05.2019 passed by this Court in Special Civil Application No. 6125 of 2019 and order dated 22.05.2019 passed in Special Civil Application No.9769 of 2019. 2. Having regard to submissions advanced by learned advocates for respective parties, by way of ad-interim measure, respondents are directed to release detained goods together with conveyance, subject to petitioner paying tax and penalty as computed by respondent authorities and also subject to filing solemn 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/s subject to petitioner's right to challenge same in accordance with law. For release of Page 2 of 3 Downloaded on : Fri Jun 18 10:32:59 IST 2021 C/SCA/9736/2019 ORDER goods and vehicle/s, petitioner shall also submit before concerned authority proof of payment of above referred amounts and also copy of solemn undertaking filed in this court as well as documents,namely, PAN card and Aadhar card / Election card for identification of petitioner and address of petitioner. 3. Issue Notice returnable on 19.06.2019. Direct Service is permitted today. 3. Thus, writ-applicant seeks to challenge notice issued in form GST MOV-10 for confiscation of goods and conveyance with levy of penalty & fine under Section 130 of Act. By virtue of order of this Court dated 23rd May 2019, truck as well as goods have been released. 4. So far as notice in form GST MOV-10 is concerned, writ-applicant shall appear before authority concerned and make good his case that notice deserves to be discharged. 5. With above, this writ-application stands disposed of. Direct service is permitted. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) KUMAR ALOK Page 3 of 3 Downloaded on : Fri Jun 18 10:32:59 IST 2021 Devasya Industries v. State of Gujarat