As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The court replaced its own order dated 23.09.2021. The petitioner submitted that on the ground that the purchase made by the petitioner allegedly were bogus and the same was a camouflage to hide the circular billing, the notice for confiscation under Form MOV-10 without affording the opportunity of hearing was issued. The court observed that the petitioner is the owner of the goods and the matter is at the stage of GST MOV 10. They would not like to enter into the merits of the matter.
Held that:- The Hon’ble High Court directed that the application preferred by the petitioner shall be considered by the authority for applying the provisions of Section 67(6) of the Act. A speaking order be passed by the authority/officer concerned in this regard on the issue of provisional release, while doing so, the officer concerned shall also regard the directions and guidelines provided by this Court in case of F.S.Enterprise vs. State of Gujarat decided on 11.10.2019.
As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The court replaced its own order dated 23.09.2021. The petitioner submitted that on the ground that the purchase made by the petitioner allegedly were bogus and the same was a camouflage to hide the circular billing, the notice for confiscation under Form MOV-10 without affording the opportunity of hearing was issued. The court observed that the petitioner is the owner of the goods and the matter is at the stage of GST MOV 10. They would not like to enter into the merits of the matter.
Held that:- The Hon’ble High Court directed that the application preferred by the petitioner shall be considered by the authority for applying the provisions of Section 67(6) of the Act. A speaking order be passed by the authority/officer concerned in this regard on the issue of provisional release, while doing so, the officer concerned shall also regard the directions and guidelines provided by this Court in case of F.S.Enterprise vs. State of Gujarat decided on 11.10.2019.