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.
Section 129, 130 of the CGST Act, 2017--- Goods in Transit ----- The petitioner challenged the GST MOV 10 Notice dated 03.02.2021 and prayed for release of the seized goods. A conveyance 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. The petitioner submitted that no detention order in the form of GST MOV-6 had been served upon the petitioners. The respondent counsel submitted that order dated 08.03.2021 has been passed directing confiscation of 105 kgs of silver and tax, penalty and fine totaling has been imposed upon the petitioners. The counsel for the petitioners submitted 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. The court observed 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.
Held that:- The Hon’ble High Court directed the respondent 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.
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.
Section 129, 130 of the CGST Act, 2017--- Goods in Transit ----- The petitioner challenged the GST MOV 10 Notice dated 03.02.2021 and prayed for release of the seized goods. A conveyance 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. The petitioner submitted that no detention order in the form of GST MOV-6 had been served upon the petitioners. The respondent counsel submitted that order dated 08.03.2021 has been passed directing confiscation of 105 kgs of silver and tax, penalty and fine totaling has been imposed upon the petitioners. The counsel for the petitioners submitted 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. The court observed 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.
Held that:- The Hon’ble High Court directed the respondent 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.