ORAL ORDER

(PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)

Heard learned advocate Mr. Samreer Gupta for Mr. Monal Chaglani for the petitioner and Mr. Krutik Parikh, learned AGP 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 quash notice dated 19.09.2022 in FORM GST MOV-10, whereby the goods and conveyance of the petitioner came to be confiscated and detained.

2.1 The petitioner has further prayed by way of interim relief to direct the respondent authorities to release the goods along with vehicle confiscated under sections 129 and 130 of the Goods and Services Tax Act, 2017.

3. The basic facts are that on the basis of the order for supply of goods (Arecanut), the same was transported by the petitioner through the transporter to the buyer. While it was being transported to the destination in the truck bearing registration No. NL- 01-AF-2251, the vehicle was intercepted 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 2022 involving same point has been subjected to Rule. Therefore, Rule returnable on 23.11.2022. To be heard along with Special Civil Application No. 8353 of 2022.

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 2022.

5. As could be seen from the impugned order, the penalty amount is Rs. 3,21,230/-. The fine in lieu of confiscation of goods is demanded to the extent of Rs.64,24,600/- and the tax is demanded of Rs.3,21,230/-.

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 order dated 13.09.2022 passed in FORM GST MOV-06, subject to the following conditions –

(i) The petitioner deposits the amount of tax of Rs. 3,21,230/-.

(ii) The petitioner deposits the amount of penalty to the tune of Rs. 3,21,230/-.

(iii) The petitioner furnishes bond to the tune of 64,24,600/- towards the amount of fine.

7. Upon compliance of the above conditions by the petitioner, the goods and conveyance of the petitioner be released by the authorities.