ANILBHAI NAGJIBHAI VALA VS STATE OF GUJARAT

In a recent legal proceeding, Mr. H.J Trivedi, representing the petitioner, and Ms. Pooja Ashar, the Assistant Government Pleader for the respondent State, presented their arguments. The case involves a notice issued on 10.9.2022 in Form GST MOV -10 and an accompanying order in Form GST MOV -06, which the petitioner seeks to set aside.

The court, having considered the submissions, has granted a draft amendment to the petitioner. This amendment must be implemented within one week. The process began with the issuance of notice on 19.10.2022, and the petitioner’s main plea revolves around nullifying the aforementioned notice and order.

The court heard arguments from Mr. H.J. Trivedi, representing the petitioner, and Ms. Pooja Ashar, representing the respondent State. This case involves a petition seeking to set aside a notice and order dated September 10, 2022, which resulted in the confiscation and detention of the petitioner’s goods and conveyance. The petitioner seeks to stay the implementation of the order under Section 130 of the Central Goods and Service Tax Rules, 2017, citing a question regarding the interpretation and application of Sections 129 and 130 of the Central Goods and Service Tax Act 2017, and the powers under these provisions. A related case, SCA No. 8353 of 2012, addressing the same issue, has been admitted by the court.

Mr. Trivedi highlighted that a similar issue is being addressed in Special Civil Application No. 11235 of 2022, where interim relief was granted by a co-ordinate Bench of the Court with certain conditions. He argued that the conditions specified in SCA 11235 of 2022 have been met in this case as well. The petitioner has paid Rs. 6,09,240/-, which is 200% of the tax leviable under Section 129 of the Act, and has also paid a penalty of Rs. 3,04,620/- in lieu of confiscation of the vehicle. Additionally, the petitioner has furnished a bond of Rs. 16,92,330/- towards the value of goods. Therefore, Mr. Trivedi contends that all conditions directed in the order of SCA No. 11235 of 2022 have been fulfilled.

In light of these arguments, the court grants the petitioner’s request for an amendment, to be carried out within a week. This decision follows consideration of the arguments presented, the related case law, and the fulfillment of conditions similar to those outlined in a previous case.

The court heard arguments from Mr. H.J. Trivedi, representing the petitioner, and Ms. Pooja Ashar, representing the respondent State. The petitioner seeks to overturn a notice dated 10.9.2022, and subsequent orders, which led to the confiscation and detention of their goods and conveyance. They request a stay on the implementation of these orders under Section 130 of the Central Goods and Service Tax Rules, 2017. The case centers on the interpretation and application of Sections 129 and 130 of the Central Goods and Service Tax Act 2017, with a similar case pending before the court.

Mr. Trivedi highlights that a related case, Special Civil Application No. 11235 of 2022, received interim relief with certain conditions. He argues that the conditions set in that case have been met here. The petitioner has paid the required tax and penalty, along with furnishing a bond, fulfilling all conditions outlined in the previous case.

Given the petitioner’s fulfillment of conditions, the court directs the respondent to release the goods and conveyance immediately upon receipt of the court’s order.

The case is scheduled to be heard alongside Special Civil Application No. 11235 of 2022, with further proceedings set for December 15, 2022.

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Anilbhai Nagjibhai Vala

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Ahmedabad High Court

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