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SONIA GOKANI, MAUNA M. BHATT
BLACKART CERAMIC LLP – Appellant
Versus
STATE OF GUJARAT – Respondent
ORDER :
1. By way of this petition, the petitioner seeks to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking to quash and set aside the notice issued in Form GST MOV-10 dated 15.11.2022 under Section 130 of the Central/Gujarat/Integrated Goods and Services Tax Act, 2017 (“GST Act” hereinafter) as well as the notice order of detention in Form GST MOV-06 dated 15.11.2022 under Section 129 of the Act. The appropriate directions are being sought against the respondent authorities for immediate release of the Truck bearing Registration No. GJ-10-TX-7383 along with the goods contained therein seized under the GST Act.
2. The petitioner is Limited Liability Partnership (LLP) Firm filing this petition through one of the partners who is a citizen of this Country. Respondent no. 1 is a Commissioner of State Tax and exercises jurisdiction under the provisions of GST Act within the State of Gujarat.
2.1. The petitioner is engaged in trading of ceramics and scrap and is registered person under the GST Act. The petitioner got the order for supply of iron and steel waste from JP Steels and Iron, Kharasiya, Chhattisgarh. The Tax Invoice No. 03
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
Natural justice requirements necessitate notice to affected parties; however, notice to the driver suffices, supporting reliance on alternative statutory remedies for contesting orders.
The main legal point established in the judgment is the independence of proceedings for detention of goods under Section 129 and confiscation of goods under Section 130 of the CGST/APGST Act, as expl....
Point of Law - Section 68 of the GST Act which empowers the authority concerned to intercept the vehicle and the goods. The said provision of Section 68 is required to be reproduced.
Section 129 forms part of the machinery provisions under the Act to check evasion of tax and a detention can be justified only if there is a contravention of the provisions of the Act in relation to ....
Point of law: The extraordinary powers under Article 226 of the Constitution, directing for release of the vehicles or goods, during the pendency of the confiscation, can only be sparingly exercised ....
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