1. Rule returnable forthwith. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents.
2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“(A) To admit and allow this petition.
(B) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction to quash and set aside the order of confiscation issued in GST MOV-11 dated 25.07.2020 (Annexed at Annexure-A) by the respondent No.2 on such terms and conditions which may be deemed fit and proper to this Hon’ble Court and in the interest of the petitioner.
(C ) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction to quash and set aside the detention notices/orders issued by respondent No.2 in GST MOV-06 dated 14.07.2020 (Annexed at Annexure-A);
(D) Pending admission, hearing and final disposal of this petition, the respondent No.2 may be directed to forthwith release the detailed/seized goods along with truck No.RJ-19-GF-9433 in terms of payment of appropriate Tax, Penalty & fine already made (Annexed at Annexure-J) in purported exercise of powers under section 129 & 130 of the GST Act, 2017;
(E) Ex parte ad interim relief in terms of prayer D may kindly be granted;
(F) To pass any such other and further orders as Your Lordships may deem just, fit in the interest of justice.”
3. It appears from the materials on record that the writ applicant is engaged in the business of Tobacco etc. The writ applicant holds registration under the GST. The writ applicant received an order for supply of 14694 Kgs of Tobacco from a firm situated at Meghalaya running in the name of M/s. J.J. Exports & Imports.
4. While the goods were in transit, the mobile squad of the respondent No.2 intercepted the vehicle and recorded the statement of the driver of the vehicle. The mobile squad of the respondent No.2 noticed the following;
“(i) The owner/driver/person in charge of the goods conveyance Shri has not tendered any documents for the goods in movement.
(ii) Prima facie the documents tendered are found to be defective.
(iii) The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification.
(iv) E-way bill not tendered for the goods in movement.
(v) Others (Specify)”
5. The above led to passing an order in Form GST MOV-10 dated 25th July, 2020. Thus, a show-cause notice was issued to the writ applicant in Form GST MOV-10 calling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated under Section 130 of the GST Act, 2017. It appears that before the writ applicant could respond to the notice issued in Form GST MOV-10, the final order of confiscation in Form GST MOV-11 came to be passed on the very same date, i.,e, 25th July, 2020.
6. It appears from the materials on record and the facts recorded above that no opportunity of hearing was given by the authority concerned to the writ applicant to meet with the notice issued in Form GST MOV-10.
7. On this short ground alone, as referred to above, we are inclined to quash the final order of confiscation passed by the State Tax Officer, Mobile Squad, Amirgadh dated 25th July, 2020.
8. In the result, this appeal succeeds and is hereby allowed. The impugned order of confiscation issued in Form GST MOV-11 dated 25th July, 2020 is hereby quashed and set aside. The matter is remitted to the authority concerned for giving an opportunity of hearing to the writ applicant.
9. The authority concerned shall issue a fresh notice of hearing to the writ applicant, and on the date fixed, the writ applicant shall appear before the authority and make good his case for discharge of the notice issued in Form GST MOV-10 dated 25th July, 2020.
10. We clarify that we have otherwise not expressed any opinion on the merits of the case.
11. With the above, this appeal stands disposed of. Rule is made absolute to the aforesaid extent.