M/S Roshani Traders vs. State Of Gujarat
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
M/S Roshani Traders
Respondent
State Of Gujarat
Court
Gujarat High Court
State
Gujrat
Date
Jan 20, 2021
Order No.
R/Special Civil Application No. 7829 of 2019
TR Citation
2021 (1) TR 3800
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“A. This Hon’ble Court may kindly be pleased to issue a writ of Mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus quashing and setting aside the order of detention passed by the respondent No.2 under Section 129(1) of the GST Act of the goods and conveyance bearing Truck No.RJ07GD7363 at Changodar Bavla road at about 10:30 a.m on 26.03.2019 as well as the notice dated 16.04.2019 issued by the respondent no.2 for confiscation of goods or conveyance and levy of penalty under Section 130 of the GST Act as the said actions of the respondent no.2 are absolutely illegal, unlawful, contrary to the facts and evidence on record, violative of principles of natural justice and against the provisions of the Act and Rules framed thereunder:

B. During the admission, hearing and final disposal of the present petition, this Hon’ble Court may be pleased to grant an interim relief directing the respondent no.2 to release the goods and conveyance in question forthwith on any term or condition as may be fixed by this Hon’ble Court.”

2. We have heard Mr. D.K.Puj, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned AGP appearing for the State Respondents.

3. on 09.05.2019, this Court passed the following order:

“1. Heard Mr. D.K. Puj, learned advocate for the petitioner and Mr. Kamal Trivedi, learned Advocate General for the respondents.

2. Having regard to the submissions advanced by the learned advocates for the respective parties, by way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner’s right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioner and address of the petitioner.

4. Stand over to 19th June, 2019. Direct service is permitted.”

4. Thus, it appears that this writ application was filed at the stage of MOV10 and coordinate Bench of this Court thought fit to pass the order releasing the detained goods together for the conveyance. The matter is still at the stage of adjudication of the showcause notice issued in MOV-10.

We expect the writ applicant now to appear before the authority concerned and participate in the confiscation proceedings. It shall be open for the writ applicant to file his reply, if not yet filed, and make submissions for the purpose of getting the notice in MOV10 discharged. The authority concerned shall take appropriate decision in accordance with law bearing in mind the principle of law explained by this Court in the case of Synergy Fertichem Pvt. Ltd. Vs. State of Gujarat (SCA/4730/2019)..

5. We are not expressing any opinion on merits. We dispose of this writ application in the above terms.

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