Petitioners had assailed GST MOV 10 Notice dated 03.02.2021 and prayed for release of the seized goods, i.e., 105 kgs of silver biscuits, kacha silver articles and cash to a tune of ₹ 2,05,000/- in this writ petition.

Factual matrix giving raise to the writ petition is that on 03.02.2021 at 04.05 PM a conveyance bearing No.TN 30-BP-6365 travelling from Hyderabad to Salem was intercepted by the police and a consignment of silver biscuits and kacha silver articles of various sizes weighing 105 Kgs which was being transported without requisite invoices/challans including cash were seized by the police authorities.

The matter was reported to the tax authorities, who upon reasonable belief had issued the impugned GST MOV 10 show-cause notice why the goods as well as conveyance belonging to the writ petitioners shall not be confiscated and why tax, penalty and other charges shall not be levied upon them. Pursuant to the show cause notice, proceedings were initiated before the Assistant Commissioner (ST), Kurnool-II Circle, Kurnool Division and the petitioners have been given an opportunity to represent their case by filing documents as well as through oral hearing.

While on the one hand, petitioners participated in the proceedings before the Assessing Authority, they also initiated writ proceedings challenging the show cause notice, inter alia, on the ground no detention order in the form of GST MOV-6 and specification of tax under GST MOV-7 had been served upon the petitioners although there are references to such notices in the recital of the show cause notice.

In response to the writ petition, a counter is filed on behalf of the department stating that inadvertent typographical errors were made with regard to the particulars of the order of detention; however as the factual matrix gave rise to a reasonable belief of evasion of tax, there is no jurisdictional error in issuing the impugned show-cause notice. It is also pleaded in the counter that upon considering the defence of the assessees, order No.001/2020, dated 08.03.2021 has been passed directing confiscation of 105 kgs of silver and tax, penalty and fine totaling to ₹ 39,20,000/- has been imposed upon the petitioners. Learned counsel for the petitioners/assessees while admitting that the aforesaid order has been communicated to his clients, submits that the petitioners are unable to file an appeal against the said order as the same has not been uploaded in the official portal of the authorities.

Having considered the submissions of the parties, we are of the opinion that subsequent development in the form of passing of the final order of confiscation as well as imposition of tax, penalty and fine upon the petitioners has rendered their initial challenge to the show cause notice infructuous. The petitioners are at liberty to assail the final order before the appellate Forum in accordance with law, if they are so advised.

The 1st respondent is directed to upload the order in electronic form in its official website forthwith, if not already done so as to enable to the asseessees to seek appropriate appellate remedy in accordance with law. We make it clear that the petitioners/asseessees shall be at liberty to take all issues available to them including the issue of validity of the show cause notice during the hearing of the appeal in accordance with law.

With the aforesaid observations, the Writ Petition is disposed of.

There shall no order as to costs.

Miscellaneous petitions, if any, pending in this writ petition shall stand closed.