Page 73 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] MAHALAXMI REXINE AND METAL TRADERS v. STATE TAX OFFICER 159
Direct service is permitted today.”
3. Heard Mr. D.K. Trivedi, Learned Advocate for the petitioner and Mr.
Utkarsh Sharma, Learned Assistant Government Pleader for the respond-
ents.
4. A perusal of the original file of the concerned officer in relation to the
proceeding which has culminated into an order of confiscation under sec-
tion 130 of the Central Goods and Services Tax Act/Gujarat Goods and
Services Tax Act, 2017 reveals that the noting sheet is totally blank. There is
nothing on record to indicate relevant dates on which the proceedings took
place. Considering the fact that this is a file maintained by a Government
authority, it is difficult to understand as to how there are no notings with
regard to the proceedings undertaken by the concerned officer. Under the
circumstances, stand over to 24th April, 2019 to enable the respondents to
file an affidavit-in-reply.
5. Notice be issued to the newly added respondent, returnable on 24th
April, 2019. On the returnable date, the second respondent shall inform this
court about as to what is the practice of making notings of the proceedings
conducted by the State Tax Officers.
Direct Service is permitted today.
A copy of this order be furnished to the learned Assistant Government
Pleader for doing the needful in the matter.”
8. Lastly, on 9-5-2019, the Coordinate Bench of this Court passed fol-
lowing order :-
“1. Heard Mr. D.K. Trivedi, Learned Advocate for the petitioners and Mr.
Utkarsh Sharma, Learned Assistant Government Pleader for the respond-
ents.
2. In this case, the petitioners have already paid the amounts of tax and
penalty as computed by the respondents. Under the circumstances, the re-
spondents shall release the detained goods as well as the conveyance, sub-
ject to each of the petitioners filing a solemn undertaking before this court
to the effect that the petitioners shall make good the deficit liability, if any,
as may be determined finally by the authorities for the goods as well as for
the vehicle/s subject to the petitioners' right to challenge the same in ac-
cordance with law. For release of the goods and the vehicle/s, the petition-
ers shall also submit before the concerned authority proof of payment of
above referred amounts and also a copy of the solemn undertaking filed in
this court as well as documents, namely, PAN card and Aadhar
card/Election card for identification of the petitioners and addresses of the
petitioners.
3. Stand over to 19th June, 2019. Direct service is permitted.”
9. We take notice from the order passed by the Coordinate Bench dated
18-4-2019 that the original file of the concerned officer was also called for the
purpose of perusal. On perusal of the original file, the Coordinate Bench noticed
that the noting sheet was completely blank. The Coordinate Bench further no-
ticed that there was nothing on record to indicate the relevant date on which the
proceedings took place.
1 7. Be that as it may, the short point today for our consideration is
whether the writ-applicant could be said to have been given a reasonable oppor-
tunity of hearing by the authority concerned before passing the final order of
confiscation in Form [GST] MOV-11.
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1 Paragraph number as per official text.
GST LAW TIMES  11th June 2020  73