Heard learned advocate Mr. Chetan Pandya, for the petitioner and learned Asst. Government Pleader Mr. Krutik Parikh, for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief.
2. The principal prayer of the petitioner is to set aside the notice dated 31.12.2021 whereby the goods and conveyance of the petitioner came to be confiscated and penalty was levied under Section 130 of the Central Goods and Service Tax Act, 2017 in MOV-10 and order dated 19.01.2022 in FORM GST MOV-11. The petitioner has further prayed to release the goods and conveyance.
2.1 By way of interim relief, the petitioner has prayed to release the goods along with conveyance, which came to be seized under Section 129 of the Central Goods and Service Tax, 2017.
3. The basic facts are that the petitioner, who is an unregistered dealer had entered into transaction for purchase and sale of brass parts. On the basis of the order for supply of goods, the petitioner transported goods from Jamnagar to Palanpur through the transporter to the buyer. While it was being transported to the destination in the truck bearing registration No. HR-46-E-9778, the vehicle was intercepted at Chiloda Highway by the respondent authorities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding tax, penalty and fine, etc., came to be issued.
3.1 The question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 and the natures of powers exercisable under the said provision.
4. It was stated that Special Civil Application No. 8353 of 2012 involving same point has been subjected to Rule. Therefore, Rule returnable on 29.09.2022. To be heard along with Special Civil Application No. 8353 of 2012.
4.1. As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in the aforesaid order dated 01.07.2022 in Special Civil Application No. 8353 of 2012.
5. As could be seen from the impugned order, the penalty amount is Rs. 2,85,120/-. The fine and other charges are demanded to the extent of Rs.15,84,000/- and the tax is demanded of Rs.2,85,120/- and fine in lieu of confiscation of conveyance of Rs. 2,85,120/-.
6. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 467 dated 19.01.2022 passed in FORM GST MOV-11, subject to the following conditions –
(i) The petitioner deposits the amount of tax of Rs. 2,85,120/-.
(ii) The petitioner deposits the amount of penalty to the tune of Rs. 2,85,120/-.
(iii) The petitioner furnishes bond to the tune of Rs. 15,84,000/- towards the amount of fine.
(iv) The petitioner deposits the amount of fine to the tune of Rs. 2,85,120/-.
7. Upon compliance of the above conditions by the petitioner, the goods and conveyance of the petitioner be released by the authorities.