Mr. Pratik Jasani, learned advocate for Mr. Kuntal A. Joshi, learned advocate for the petitioner submitted that in this case, the conveyance together with the goods in question initially came to be detained by the State Tax Officer (2), Mobile Squad, Dahod, Division – 5, Vadodara on 22.7.2019 and Form GST MOV-01 and Form GST MOV-02 came to be issued on the same date. It was pointed that subsequent thereto, Form GST MOV-04 came to be issued on 25.7.2019 and a notice for confiscation of goods or conveyance and levy of penalty under section 130 of the Central Goods and Service Tax Act, 2017 read with the relevant provisions of other statutes came to be issued on 25.7.2019 computing the tax, penalty and fine leviable on the goods and conveyance. It was submitted that on 31.7.2019, the petitioner paid the total amount of tax, penalty and fine in lieu of confiscation amounting to ₹ 32,04,256/- by way of a challan. It was submitted that thereafter when the vehicle was proceeding further, the respondent No.2 – State Tax Officer, Mobile Squad, Ahmedabad, has once again detained the conveyance with the goods in question.

In view of the above, issue notice, returnable on 22.10.2019.

Direct service is permitted, today.