ORAL ORDER

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

Draft amendment dated 19.12.2022 is granted. To be carried out forthwith.

2. Heard learned advocate Mr. Apurva Mehta, for the petitioner and learned AGP Ms. Nidhi Vyas for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief.

2.1 The prayers of the petitioner in the present petition is to set aside the notice dated 15.10.2022 in FORM GST MOV-10 as well as the order of confiscation in Form GST MOV-11 dated 12.11.2022 whereby the goods and conveyance of the petitioner came to be confiscated and detained

2.2 The petitioner has further prayed by way of interim relief to stay the impugned notice and order of detention dated 15.10.2022 passed under Section 130 of the Central Goods and Services Tax Act, 2017.

3. The basic facts are that the petitioner, a proprietary concern, engaged in the business of scrap, had sold copper scrap to one M/s Vaishnavi Metal Products Corporation, Jamnagar. The goods was being transported to the destination in the truck bearing registration No. GJ-03-BV-3533. 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 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. 22601 of 2022 involving same point has been subjected to Rule. Therefore, Rule returnable on 9.01.2023. To be heard along with Special Civil Application No. 22601 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 25.1.2022 in Special Civil Application No. 22601 of 2022.

5. As could be seen from the impugned order, the penalty amount is Rs. 2,94,920/- and fine and other charges are demanded to the extent of Rs.16,38,448/-.

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. 877 dated 12.11.2022 passed in FORM GST MOV-11, subject to the following conditions –

(i) The petitioner deposits the amount of penalty to the tune of Rs. 2,94,920/-.

(ii) The petitioner deposits the amount of Rs.2,94,920/- towards fine in lieu of confiscation.

(iii) The petitioner furnishes bond to the tune of Rs. 16,38,448/- 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.