Sawariya Traders v. State of Gujarat
[Citation -2020-LL-0226-127]

Citation 2020-LL-0226-127
Appellant Name Sawariya Traders
Respondent Name State of Gujarat
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 26/02/2020
Judgment View Judgment
Keyword Tags goods and services tax • physical verification • release of goods • release of vehicle • seized goods


C/SCA/22211/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 22211 of 2019 M/S SAWARIYA TRADERS Versus STATE OF GUJARAT Appearance: MR MONAL S CHAGLANI(10240) for Petitioner(s) No. 1,2 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for Respondent(s) No. 1 MR ANKIT SHAH(6371) for Respondent(s) No. 4 NOTICE SERVED(4) for Respondent(s) No. 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-applicants have prayed for following reliefs : (a) Certiorari quashing Mov-10 (Notice for confiscation dated 23.09.2019 (Annexure D to writ petition) (b) Certiorari quashing Circular Circular No. 41/15/2018-GST, dated April 13, 2018 (c) Mandamus directing respondent no.3 to forthwith release goods and vehicle without demanding any security. (d) Issue any other writ, Order or Direction in favour of petitioner which this Hon'ble Court deems fit in facts and circumstances of case. Page 1 of 4 Downloaded on : Fri Jun 18 10:29:05 IST 2021 C/SCA/22211/2019 ORDER (e) Award cost of petition to petitioner. 2. On 17th December 2019, this Court passed following order : 1. Mr. Samir Gupta, learned advocate with Mr. Monal Chaglani, learned advocate for petitioners invited attention of court to order of detention made under section 129(1) of Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and other statutes to submit that same is totally silent as regards discrepancy noticed after physical verification of goods and conveyance. Referring to notice issued under section 130 of CGST Act in Form GST MOV-10, it was pointed out that grounds set out therein have got nothing to do with goods which were in transit. It was submitted that there is no allegation as regards any contravention in respect of goods in transit. Reference was made to section 130 of CGST Act to point out that same contemplates five contingencies in which action can be taken thereunder. It was submitted that, in impugned notice, it has not been specified as to which of five clauses of sub-section (1) of section 130 of CGST Act has been infringed in present case. It was further submitted that notice under section 130 of CGST Act has to be issued to person who contravenes provisions of CGST Act whereas, in facts of present case, such notice has been issued to driver, who would not be proper person to answer such show-cause notice. 2. Having regard to submissions advanced by learned advocate for petitioners, issue Notice, returnable on 20th December 2019. Page 2 of 4 Downloaded on : Fri Jun 18 10:29:05 IST 2021 C/SCA/22211/2019 ORDER Direct service is permitted today. petitioners are permitted to serve respondents directly through Speed-post at their own cost. 3. It appears from materials on record that writ-applicant No.1 is owner of goods (Arecanut). On other hand, writ-applicant No.2 is owner of vehicle. writ-applicant No.1 is registered dealer under GST. writ- applicant No.2 had given his vehicle on rental basis to transporter for transportation of goods referred to above. While goods where in transit, GST authorities detained and seized goods as well as vehicle on ground that goods were being transported in contravention of provisions of Act and Rules. position as on date is that goods as well as vehicle is in custody of GST Authorities. show cause notice in form GST MOV-10 has been issued. 4. In such circumstances, we permit writ- applicants to prefer appropriate application addressed to authority concerned under Section 67(6) of Act for provisional release of goods and conveyance. If such application is filed, Page 3 of 4 Downloaded on : Fri Jun 18 10:29:05 IST 2021 C/SCA/22211/2019 ORDER authority concerned shall immediately look into same and pass appropriate order within one week from date of receipt of such application. 5. So far as, challenge to form GST MOV-10 is concerned, writ-applicant shall file appropriate reply and make good his case that notice in form GST MOV-10 deserves to be discharged. 6. 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 decided on 23.12.2019 in Special Civil Application No.4730 and allied matters. 7. With above, this writ-application stands disposed of. Notice is discharged. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) KUMAR ALOK Page 4 of 4 Downloaded on : Fri Jun 18 10:29:05 IST 2021 Sawariya Traders v. State of Gujarat
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