Goods and Services Tax

SYNERGY FERTICHEM PVT. LTD Versus STATE OF GUJARAT

2019 (3) TMI 541 – GUJARAT HIGH COURT – TMI – Validity of SCN – requirements of section 129 of the CGST Act not complied with – detention of goods in transit – perishable goods – Held that:- It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act – It is also an admitted position that the goods in question are perishable in nature.

The petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck etained / seized under purported exercise of powers under sections 129 and 130 of the CGST Act – Stand over to 27.03.2019, so as to enable the respondents to file affidavitinreply, if any, in the matter. – R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019 Dated:- 8-3-2019 – MS HARSHA DEVANI AND MR BHARGAV D. KARIA For The Petitioner (s) : UCHIT N SHETH

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rted to. The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelflife. 2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today. 2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents. 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under subsection (1) o

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question as well as the vehicle should not be confiscated for nonpayment of an amount of ₹ 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act. It is also an admitted position that the goods in question are perishable in nature. 6. In the aforesaid premises, in the opinion of this Court, the petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck bearing registration no. GJ07UU7250 detained / seized under purported exercise of powers under sections 129 and 130 of the

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