C/SCA/19970/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19970 of 2019 SANJAYBHAI LAXMANBHAI GOGARA Versus STATE OF GUJARAT Appearance: MR.D K.PUJ(3836) for Petitioner(s) No. 1 MR SOAHAM JOSHI, AGP (1) for Respondent(s) No. 1,2,3 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: A. This Hon ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order and/or directions in nature of mandamus quashing and setting aside notice issued by respondent No.2 dated 28.09.2019 for confiscation of goods or conveyance and levy of penalty under Section 130 of GST Act as well as order of confiscation passed by respondent No.2 in Form GST-MOV-11 on 12.10.2019 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, Hon ble Court may be pleased to grant Page 1 of 4 Downloaded on : Fri Jun 18 09:53:19 IST 2021 C/SCA/19970/2019 ORDER interim relief directing respondent No.2 to release goods and coveyance in question forthwith on any terms and conditions as may be fixed by this Hon ble Court; C. Hon ble Court may be pleased to pass any other order or relief as may be deemed fit to Hon ble Court. 2. Co-ordinate Bench of this Court, on 15th November, 2019, passed following order: 1.Mr. Kavi Patel, learned advocate for Mr. D.K.Puj, learned advocate for petitioner invited attention of court to Form GST-MOV-02 to submit that vehicle in question together with goods came to be detained by respondent No.2 for purpose of verification. By order made in Form GST-MOV-03, time for inspection came to be extended for further period of three days. It was pointed out that accordingly physical verification of goods came to be carried and Form GST-MOV-04 came to be issued wherein no discrepancy was found in respect of goods in question. It was submitted that despite aforesaid position, respondents have proceeded under section 130 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) by issuing notice in Form GST-MOV-10 on ground that after checking dealers record according to GST system, dealer appears to be involved in bogus billing practice or making false claim of ITC for period of August, 2019 and September, 2019. It was submitted that thereafter, on same ground order has been passed under section 130 of CGST Act confiscating goods and vehicle in question. 2.It was submitted that in absence of any discrepancy in documents and goods, it is not permissible for respondents to confiscate either vehicle or goods. 3.Having regard to submissions advanced Page 2 of 4 Downloaded on : Fri Jun 18 09:53:19 IST 2021 C/SCA/19970/2019 ORDER by learned advocate for petitioner, issue notice, returnable on 18th November, 2019. 4.Direct service is permitted, today. 3. Thereafter, very same Co-ordinate Bench of this Court, on 17th December, 2019, passed following: 1. Heard Mr. D.K. Puj, learned advocate for petitioner and Mr. Trupesh Kathiria, learned Assistant Government Pleader for respondents. 2. Having regard to fact that petitioner has already paid amount of Rs.1,17,832/, which is more than amount of fine in lieu of confiscation, in terms of order of confiscation passed under section 130 of Central Goods and Service Tax Act, 2017, respondents are directed to forthwith release conveyance bearing No. GJ10X5709. However, it is clarified that petitioner shall cooperate with respondent authorities and shall furnish details of Crown Metals as well as other details as may be called for by respondent authorities. S.O. To 23.01.2020. Direct service is permitted today. 4. It appears that writ-applicant availed benefits of orders passed by Co-ordinate Bench of this Court, in accordance with law, and get goods and vehicle released. 5. This is case in which final order in Form GST-MOV-11 has been passed. In such circumstances, we relegate writ-applicant to prefer appeal, against such order, under Section 107 of Act, Page 3 of 4 Downloaded on : Fri Jun 18 09:53:19 IST 2021 C/SCA/19970/2019 ORDER 2017. 6. With above, this Writ-Application stands disposed of. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) PALAK Page 4 of 4 Downloaded on : Fri Jun 18 09:53:19 IST 2021 Sanjaybhai Laxmanbhai Gogara v. State of Gujarat