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

“(A) Your Lordship may be pleased to issue a Writ of Mandamus and/or writ of Certiorari and/or any other appropriate writ, order or direction, directing the Respondent to release the seized goods along with the truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 on such terms and condition which may be deemed fit and proper to this Hon’ble Court and in the interest of the Petitioner.

(B) Pending admission, hearing and final disposal of this petition, to direct the respondents to release the seized goods along with truck provisionally under Section 129 (1)(a) of the Central Goods and Service Act, 2017.

(C) To pass any other and further orders as may be deemed fit and proper.

(D) To provide for the costs of this petition.  

(E) Such other and further relief or relieves as may be deem fit, just and proper, in the facts and circumstances of the case.”

2. It appears from the materials on record that the show cause notice in Form GST MOV-10 dated 5th October, 2019 has been issued by the Office of the Deputy State Tax Commissioner, Mehsana, calling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated for the alleged breach of the provisions of the Act and the Rules. Prima facie, it appears that the goods were being transported without any valid documents. The discrepancies noticed by the authority have been incorporated in the Form GST MOV-10. Those are as under;

“1. The conveyance bearing No.RJ-14-GK-2397 was intercepted for physical verification on 24.09.2018. During physical verification, following discrepancies are found.

(a) The supplier has shown only one fourth quantity of goods in tax invoice. In physical verification, four times excess quantity of goods are found in said conveyance. It means the supplier has sold excess goods without valid documents.

(b) As per registration details, the recipient has got registration on 18.04.2019 at Jamnagar, Gujarat and made inward supply around 32 crores of Areca nut, Pan masala and Tobacco. The supplier has filed NIL return for the month of April, May-2019 and claimed ₹ 1.37 Crore ITC in the return of the month June, 2019. The supplier has not filed return for the month of July and August, 2019. This also indicates the intension to evade payment of tax. Further, the recipient has not declared any additional place with registration details. Therefore, the question of stock also arises.

(c) The search conducted at the premises of recipient at Jamnagar, Gujarat where no such person and business activity such as stationary, books of accounts and stock of gods are found. No any additional place such as Godown or warehouse is found. It means bogus registration number is taken on premises for taking input Tax Credit whereas actual movement of goods are made to other person or consignee.”

3. We are of the view that the writ applicant should file an appropriate reply to the show-cause notice and make good his case that there is no breach of any of the provisions of the Act or the Rules. We are not inclined to entertain this writ application at the stage of show-cause notice. Ultimately, even if the final order is passed under Section 130 of the Act, the same is appealable under Section 107 of the Act.

4. With the above, this writ application stands disposed of.