ORAL ORDER

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

Heard learned advocate Mr. Anandodaya S. Mishra, learned advocate 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 set aside the notices dated 12.07.2022 in FORM GST MOV-10 as well as orders dated 28.06.2022 in FORM GST MOV-6, whereby the goods and conveyance of the petitioner came to be confiscated and detained.

3. The basic facts are that the petitioner, a partnership firm, registered under Central Goods and Services Tax Act, 2017, transported the goods being copper scraps pursuant to the order from the buyers. While it was being transported to the destination in the trucks bearing registration No. GJ-10-TX-4546 and GJ-10-TX-0491, the vehicles were intercepted by the respondent authorities and the goods as well as the vehicles 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 2012 involving same point has been subjected to Rule. Therefore, Rule returnable on 29.09.2022. To be heard along with Special Civil Application No. 8353 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 01.07.2022 in Special Civil Application No. 8353 of 2012.

5. As could be seen from the impugned order, with regard to truck No. GJ-10-TX-0491, the penalty amount is Rs. 12,44,920/-. The fine and other charges are demanded to the extent of Rs.69,16,220/- and the tax is demanded of Rs.12,44,920/-. So far as confiscation of truck bearing registration No. GJ- 10TX-4546 is concerned, the penalty amount is Rs. 12,58,428/-, fine and other charges are demanded to the extent of Rs.69,91,276/- and the tax is demanded of Rs.12,58,428/-.

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 notices bearing Memo No. 41 qua truck No. GJ-10TX-0491 as well as Memo No. 42 qua truck No. GJ-10TX-4546 dated 12.07.2022 in FORM GST MOV-10, subject to the following conditions –

(i) The petitioner deposits the amount of tax of Rs.12,44,920 (truck No. GJ-10TX-0491) and Rs.12,58,428/- ( truck No. GJ-10TX-4546).

(ii) The petitioner deposits the amount of penalty to the tune of Rs.12,44,920 (truck No. GJ-10TX-0491) and Rs.12,58,428/- ( truck No. GJ-10TX-4546).

(iii) The petitioner furnishes bond to the tune of Rs.69,16,220/- (truck No. GJ-10TX-0491) and Rs.69,91,276/- ( truck No. GJ-10TX-4546), 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.

D.S. permitted.