Page 162 - GSTL_2nd April 2020_Vol 35_Part 1

64 GST LAW TIMES [ Vol. 35

2020 (35) G.S.T.L. 64 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
ABB INDIA LIMITED
Versus
UNION OF INDIA

Civil Application (For Orders) No. 2 of 2020 and R/Special Civil Application
No. 728 of 2020, decided on 11-2-2020
Notice for confiscation of goods - Form GST MOV-10 - Time-limit for
payment of tax after detention - Applicability - In earlier interim order in main
writ filed against issuance of GST MOV-07 and GST MOV-09, this Court had
directed release of detained/seized goods and vehicle on payment of 50% of
tax and penalty involved and filing bank guarantee for balance 50%, which
were duly complied with by petitioner within time-limit granted in said inter-
im order - Therefore, issuance of notice for confiscation of goods by issuing
GST MOV-10 on the ground that amount of tax had not been deposited within
14 days of detention of goods, is erroneous and is against specific directions of
Court - Not clear as to how aforesaid period of 14 days has been mentioned in
impugned notice - Apparently interim order ibid has been misconstrued by
authorities - In view of specific interim order ibid, statutory provision pre-
scribing time-limit had no role to play - Impugned notice quashed - Sections
129 and 130 of Central Goods and Services Tax Act, 2017 - Article 226 of Consti-
tution of India. [paras 5, 6, 8, 9, 10, 11]
Application allowed
REPRESENTED BY : Shri Sujit Ghosh and Miss. Mannat Warich, Advo-
cates for Gupta Law Associates, for the Petitioner.
[Judgment per : J.B. Pardiwala, J.]. - Rule, returnable forthwith. Mr. An-
kit Shah, the Learned Standing Counsel waives service of notice of rule for and
on behalf of the opponent Nos. 1 to 4 and Mr. Soaham Joshi, the Learned Assis-
tant Government Pleader waives service of notice of rule for and on behalf of the
opponent No. 5.
2. By this application, the applicant-original petitioner has prayed for
the following reliefs :
“A. Your Lordship be pleased to admit and allow the application;
B. Pending hearing and final disposal of the main petition, Your Lord-
ship may be pleased to stay the Notices issued in Form GST MOV-
10 received by the Applicant on 5-2-2020.
C. Your Lordship be pleased to pass any such other orders that may be
deemed fit, just and proper in the interest of justice.”
3. In the main matter, i.e. Special Civil Application No. 728 of 2020, this
Court, on 10-1-2020, has passed the following order :
“1. Rule returnable on 12-2-2020. Mr. Chintan Dave, the Learned AGP
waives service of notice of rule for and on behalf of the Respondents Nos. 2,
3, and 5.The Respondents Nos. 1 and 4 shall be served by Registered Post
Acknowledgment with Due.
GST LAW TIMES  2nd April 2020  226