Page 71 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] MAHALAXMI REXINE AND METAL TRADERS v. STATE TAX OFFICER 157
2020 (37) G.S.T.L. 157 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
MAHALAXMI REXINE AND METAL TRADERS
Versus
STATE TAX OFFICER
R/Special Civil Application No. 7318 of 2019, decided on 19-2-2020
Show Cause Notice - Opportunity to be heard - Confiscation of con-
veyance and goods - Petitioners called for hearing in respect of the notice un-
der Section 130 of Central Goods and Services Tax Act, 2017 on 5-4-2019 - Con-
cerned authority being not available on that date, and hence, matter could not
be heard - Instead date of hearing shifted to 8-4-2019 - However, impugned
order passed on 5-4-2019 in breach of the principles of natural justice - Further
noting sheet completely blank and there was nothing on record to indicate the
relevant date on which the proceedings took place - Impugned order of confis-
cation set aside - Matter remitted to respondent No. 1 for fresh adjudication
after giving opportunity of hearing to writ-applicants. [paras 6, 8, 9]
Matter remanded
REPRESENTED BY : Shri D.K. Trivedi, for the Petitioner.
Shri Soaham Joshi, Assistant Government Pleader,
for the Respondent.
[Order per : J.B. Pardiwala, J. (Oral)]. - Rule returnable forthwith. Mr.
Soaham Joshi, the Learned Assistant Government Pleader waives service of no-
tice of rule for and on behalf of the respondents.
2. By this writ-application, the writ-applicants have prayed for the fol-
lowing relief(s) :-
“8(A) Your Lordships may be pleased to admit this petition.
(B) Your Lordships may be pleased to allow this petition.
(C) Your Lordships may be pleased to issue writ of mandamus or any other
appropriate writ directing the respondent no. 1 to immediately release the
transport vehicle (Truck No. TN-52-B 8335) along with the goods loaded in
it and hand it over to the driver of the truck, from whose possession it was
seized.
(D) Your Lordships may be pleased to issue writ of mandamus or any oth-
er appropriate writ quashing and setting aside notice in Form GST MOV-10
annexed at Annexure-D hereinabove and order in FOR GST MOV-11 an-
nexed at Annexure-‘H’ hereinabove.
(E) Your Lordships may be pleased to grant such other and further re-
lief/s that may be deemed fit and proper in the interest of justice in favour
of the petitioner.”
3. This writ-application is at the instance of a proprietary concern
through its proprietor. The writ-applicant is engaged in the business of trading in
metal scrap. The writ-applicant is registered under the provisions of the Gujarat
Goods & Services Tax Act, 2017 (for short the “Act, 2017”). According to the case
of the writ-applicant, he had supplied goods from his registered premises situat-
ed at Jamnagar. The said goods were transported in the vehicle which is owned
GST LAW TIMES  11th June 2020  71