Page 72 - GSTL_11th June 2020_Vol 37_Part 2

158 GST LAW TIMES [ Vol. 37
by the writ-applicant No. 2 herein. The writ- applicant No. 2 is also a proprietary
concern.
4. It is the case of the writ-applicants that the goods were accompanied
by tax invoice, LR etc., however, the E-way Bill could not be produced at the time
of seizure of the goods. The failure on the part of the driver of the conveyance in
producing the E-way bill ultimately led to proceedings under Section 129 of the
Act, and thereafter, the confiscation proceedings.
5. As on date, the subject matter of challenge is the final order of con-
fiscation passed by the authority concerned in the FORM GST MOV-11.
6. On 12-4-2019, the Coordinate Bench of this Court passed the follow-
ing order :-
“1. Mr. D.K. Trivedi, Learned Advocate for the petitioners inter alia sub-
mitted that initially the petitioners were called for hearing in respect of the
notice under section 130 of the Central Goods and Services Tax Act, 2017
read with the relevant provision of the other statutes on 5-4-2019. The atten-
tion of the court was invited to Annexure-G to point out that the petitioners
had filed their reply dated 4-4-2019 which was duly received by the author-
ity on 5-4-2019. It was submitted that however, the concerned authority was
not available on that date, and hence, the matter could not be heard. It was
submitted that the petitioners were told that the hearing would take place
on 8-4-2019, however, the impugned order has been passed on 5-4-2019 in
breach of the principles of natural justice.
2. Having regard to the submissions advanced by the Learned Advocate
for the petitioners, Issue Notice and Notice as to interim relief, returnable
on 15th April, 2019. On the returnable date, the respondents shall state as to
on what date, an opportunity of hearing in connection with the notice un-
der section 130 of the CGST Act was granted to the petitioners.
Direct service is permitted today.”
7. Thereafter, on 18-4-2019, the Coordinate Bench passed by the follow-
ing order :-
“1. Leave to amend the cause title by impleading the State of Gujarat,
through the Commissioner of Commercial Tax, Rajya Kar Bhavan, Ashram
Road, Ahmedabad as the second respondent.
2. On 12-4-2019, this court passed an order in the following terms :
“1. Mr. D.K. Trivedi, Learned Avocate for the petitioners inter alia
submitted that initially the petitioners were called for hearing in re-
spect of the notice under section 130 of the Central Goods and Ser-
vices Tax Act, 2017 read with the relevant provision of the other stat-
utes on 5-4-2019. The attention of the court was invited to Annexure-
G to point out that the petitioners had filed their reply dated 4-4-2019
which was duly received by the authority on 5-4-2019. It was submit-
ted that however, the concerned authority was not available on that
date, and hence, the matter could not be heard. It was submitted that
the petitioners were told that the hearing would take place on 8-4-
2019, however, the impugned order has been passed on 5-4-2019 in
breach of the principles of natural justice.
2. Having regard to the submissions advanced by the Learned Ad-
vocate for the petitioners, Issue Notice and Notice as to interim relief,
returnable on 15th April, 2019. On the returnable date, the respond-
ents shall state as to on what date, an opportunity of hearing in con-
nection with the notice under section 130 of the CGST Act was grant-
ed to the petitioners.
GST LAW TIMES  11th June 2020  72