Since the petitioner has deposited the amount of tax and penalty and, therefore, the conveyance as well as goods in question shall be released by the competent authority.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit – The petitioner challenged the order in Form GST MOV-11 dated 15.09.20211, on the ground that without serving a copy of the order and without even granting an opportunity of hearing, the stay order is passed in clear violation of the principles of natural justice as also violation of the provisions of Section 130 of the Act. The petitioner submitted that the driver produced all the required documents relating to the goods, including tax invoice evidencing description, the value of the goods and rate of IGST of such transaction and tax on such goods. The respondent detained the vehicle on the ground that bill & E-way bill were mismatched in quantity and description. The court observed that the petitioner, who is the owner of the goods has not been afforded the opportunity at all as no service of show cause notice is also made to him and the opportunity was only afforded to the driver. Thus, no opportunity of hearing was made available to the petitioner. The order impugned is in the complete breach of the principles of natural justice for not having issued the show cause notice in the first place and not even having afforded any opportunity of hearing to the petitioner.
Held that:- The Hon’ble High Court allowed the petition and set aside the impugned order dated 15.09.2021 and remitted the matter to the respondent to issue the notice under section 130 and to decide the matter afresh in accordance with law. The petitioner has deposited the amount of tax and penalty and, therefore, the conveyance as well as goods in question shall be released by the competent authority within 07 days.
Since the petitioner has deposited the amount of tax and penalty and, therefore, the conveyance as well as goods in question shall be released by the competent authority.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit – The petitioner challenged the order in Form GST MOV-11 dated 15.09.20211, on the ground that without serving a copy of the order and without even granting an opportunity of hearing, the stay order is passed in clear violation of the principles of natural justice as also violation of the provisions of Section 130 of the Act. The petitioner submitted that the driver produced all the required documents relating to the goods, including tax invoice evidencing description, the value of the goods and rate of IGST of such transaction and tax on such goods. The respondent detained the vehicle on the ground that bill & E-way bill were mismatched in quantity and description. The court observed that the petitioner, who is the owner of the goods has not been afforded the opportunity at all as no service of show cause notice is also made to him and the opportunity was only afforded to the driver. Thus, no opportunity of hearing was made available to the petitioner. The order impugned is in the complete breach of the principles of natural justice for not having issued the show cause notice in the first place and not even having afforded any opportunity of hearing to the petitioner.
Held that:- The Hon’ble High Court allowed the petition and set aside the impugned order dated 15.09.2021 and remitted the matter to the respondent to issue the notice under section 130 and to decide the matter afresh in accordance with law. The petitioner has deposited the amount of tax and penalty and, therefore, the conveyance as well as goods in question shall be released by the competent authority within 07 days.