C/SCA/10221/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 10221 of 2020 D B IMPEX Versus STATE OF GUJARAT Appearance: MR UCHIT N SHETH(7336) for Petitioner(s) No. 1 MR CHINTAN DAVE, AGP for Respondent(s) No. 1,2,3 CORAM:HONOURABLE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 31/08/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. draft amendment is allowed. same shall be carried out at earliest. 2. With consent of learned counsel appearing for parties, matter is taken up for final hearing. Rule returnable forthwith. Shri Chintan Dave, learned Assistant Government Pleader waives service of notice of Rule for and on behalf of respondents. 3. By this writ application under Article 226 of Constitution of India, writ applicant Proprietary Concern through its Proprietor has prayed for following reliefs : A. This Hon ble Court may be pleased to issue writ of mandamus or writ in nature of mandamus or any Page 1 of 4 Downloaded on : Tue Mar 16 10:18:11 IST 2021 C/SCA/10221/2020 ORDER other appropriate writ or order directing forthwith release of truck number RJ-47-GA-0270 along with goods contained therein; B. This Hon ble Court may be pleased to issue writ of mandamus or writ in nature of mandamus or any other appropriate writ or order quashing and setting aside impugned confiscation notice dated 15.8.2020 (annexed at Annexure A); C. In alternative this Hon ble Court may be pleased to direct Respondents to provisionally release goods under Section 67(6) of GST Acts; D. Pending notice, admission and final hearing of this petition, this Hon ble Court may be pleased to direct forthwith release of truck number RJ-47-GA-0270 along with goods contained therein and further proceedings pursuant to impugned confiscation notice dated 15.8.2020 (annexed at Annexure A) may pleased be stayed; E. Ex parte ad interim relief in terms of prayer D may kindly be granted; F. Such further relief(s) as deemed fit in facts and circumstances of case may kindly be granted in interest of justice for which act of kindness your petitioner shall forever pray. 4. We may not delve much into facts of this matter as we are of view that this writ application can be disposed of on short ground. 5. subject-matter of challenge in present litigation is order dated 27.08.2020 passed by respondent No.3 in Form GST MOV-11. nature of Page 2 of 4 Downloaded on : Tue Mar 16 10:18:11 IST 2021 C/SCA/10221/2020 ORDER impugned order would suggest that it is final order of confiscation of goods and conveyance. 6. It appears from pleadings which are not in dispute that writ applicant was informed of date of hearing in Form GST MOV-10. writ applicant was informed that hearing would be conducted on 22.08.2020. However, writ applicant informed respondent No.3 that he has already approached High Court challenging notice in Form GST MOV-10. It appears that hearing which was scheduled to be held on 22.08.2020 was adjourned. However, during pendency of proceedings before this Court, final order in Form GST MOV-11 came to be passed. It is this order passed in Form GST MOV-11 which is subject-matter of challenge. 7. It appears that writ applicant was not given any opportunity of hearing before final order in Form GST MOV-11 came to be passed. 8. In such circumstances referred to above, we are inclined to remit matter to respondent No.3 so as to give opportunity to writ applicant to make good his case why goods and conveyance are not liable to be confiscated under Section 130 of GST Act, 2017. Shri Chintan Dave, learned AGP would submit that respondent No.3 shall issue fresh notice of hearing to writ applicant and on date of hearing that may be fixed, Page 3 of 4 Downloaded on : Tue Mar 16 10:18:11 IST 2021 C/SCA/10221/2020 ORDER writ applicant shall appear and make his submissions. 9. In result, this writ application succeeds and is hereby allowed. impugned order passed by respondent No.3 dated 27.08.2020, Annexure-K, in Form GST MOV-11 is hereby quashed and set aside. matter is remitted to respondent No.3 with direction to give opportunity of hearing to writ applicant. 10. We may clarify that for any good reason that hearing of matter is delayed at end of respondent No.3 then respondent No.3 shall consider plea of writ applicant of provisional release of goods and conveyance under Section 67(6) of Act. 11. It goes without saying that while deciding matter afresh, respondent No.3 shall keep in mind decision of this Court rendered in case of Synergy Fertichem Pvt. Ltd. vs. State of Gujarat, Special Civil Application No.4730 of 2019 and allied petitions, decided on 23.12.2019. We clarify that we have otherwise not gone into merits of matter. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) A. B. VAGHELA Page 4 of 4 Downloaded on : Tue Mar 16 10:18:11 IST 2021 D B Impex v. State of Gujarat