Notice issued to respondent regarding proceedings under Section 130 of CGST Act
Section 129, 130 of the CGST Act, 2017 — Goods in Transit – The petitioner submitted that without giving appropriate opportunity that respondents have now proceeded to confiscate the goods and conveyance by the order dated 09.03.2021. There is a provision of filing of an appeal against the order of confiscation so far as the vehicles and goods are concerned, they may be provisionally released in terms of Rule 140(1) of the CGST Rules. The counsel for the respondents submitted that the petition was preferred against the SCN under Section 129(3), however, thereafter order of demand of Tax and penalty has been issued under Section 129 on 08.02.2021 and final order of confiscation has been passed on 09.03.2021. Appeal is available for redressal of the grievance of the petitioner, he may approach the Appellate Forum. The court observed that the provisions of Section 129 are independent of Section 130 and before any decision is taken under Section 130, the power is available under Section 129 to release the goods provisionally in terms of Rule 140(1) provided the concerned owner submits the requisite as required under Section 140(1). No opportunity was given for depositing the amount of demand of tax and penalty while issuing the order dated 08.02.2021,
Held that:- The Hon’ble High Court directed that if the petitioner fulfills the conditions as laid down under Rule 140(1) of the Rules, 2017, the respondents shall release the goods provisionally subject to the final outcome of the appeal for further proceedings which may be available to the petitioner under the Act.
Notice issued to respondent regarding proceedings under Section 130 of CGST Act
Section 129, 130 of the CGST Act, 2017 — Goods in Transit – The petitioner submitted that without giving appropriate opportunity that respondents have now proceeded to confiscate the goods and conveyance by the order dated 09.03.2021. There is a provision of filing of an appeal against the order of confiscation so far as the vehicles and goods are concerned, they may be provisionally released in terms of Rule 140(1) of the CGST Rules. The counsel for the respondents submitted that the petition was preferred against the SCN under Section 129(3), however, thereafter order of demand of Tax and penalty has been issued under Section 129 on 08.02.2021 and final order of confiscation has been passed on 09.03.2021. Appeal is available for redressal of the grievance of the petitioner, he may approach the Appellate Forum. The court observed that the provisions of Section 129 are independent of Section 130 and before any decision is taken under Section 130, the power is available under Section 129 to release the goods provisionally in terms of Rule 140(1) provided the concerned owner submits the requisite as required under Section 140(1). No opportunity was given for depositing the amount of demand of tax and penalty while issuing the order dated 08.02.2021,
Held that:- The Hon’ble High Court directed that if the petitioner fulfills the conditions as laid down under Rule 140(1) of the Rules, 2017, the respondents shall release the goods provisionally subject to the final outcome of the appeal for further proceedings which may be available to the petitioner under the Act.