This is not a fit case to issue any interim order staying further proceedings pursuant to notices or to direct release of the goods and the vehicle, which are the subject matter of proceedings for confiscation.
Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner challenges two notices issued under section 130 in Form GST MOV-10 dated 28.10.2021. The petitioner submitted that the condition specified under section 130 of the Act does not arise in the instant case. The counsel relied upon the availability of the physical invoice and the e-way bill generated by the supplier. The court observed that in the meantime this Court by order dated 17.11.2021, directed the petitioner to appear before the 3rd respondent, who conducted a hearing. The court further observed that this is not a fit case to issue any interim order staying further proceedings pursuant to notices or to direct release of the goods and the vehicle. The Statute itself provides for such a remedy.
Held that:- The Hon’ble High Court rejected the petition.
This is not a fit case to issue any interim order staying further proceedings pursuant to notices or to direct release of the goods and the vehicle, which are the subject matter of proceedings for confiscation.
Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner challenges two notices issued under section 130 in Form GST MOV-10 dated 28.10.2021. The petitioner submitted that the condition specified under section 130 of the Act does not arise in the instant case. The counsel relied upon the availability of the physical invoice and the e-way bill generated by the supplier. The court observed that in the meantime this Court by order dated 17.11.2021, directed the petitioner to appear before the 3rd respondent, who conducted a hearing. The court further observed that this is not a fit case to issue any interim order staying further proceedings pursuant to notices or to direct release of the goods and the vehicle. The Statute itself provides for such a remedy.
Held that:- The Hon’ble High Court rejected the petition.