Anil Bapulal Patil VS State of Gujarat

In the case at hand, Ms. Maithili Mehta, the learned Assistant Government Pleader, waived the service of notice of rule on behalf of the respondents. The applicant has filed an application requesting a directive for the respondent department to release the conveyance, specifically vehicle No. MH-18-M-8155, upon the payment of a fine amounting to Rs. 60,795 instead of proceeding with the confiscation of the vehicle.

During the proceedings, arguments were presented by Mr. B.T. Rao, the learned advocate representing the applicant, and Ms. Maithili Mehta, representing the respondents. The case had previously been heard on December 23, 2019, and the current session is a continuation of those deliberations. The court is considering the applicant’s request to substitute the confiscation with a monetary fine, emphasizing the legal and procedural aspects of such a decision.

1. Rule: Ms. Maithili Mehta, the learned Assistant Government Pleader, waives service of notice of the rule on behalf of the respondents.

2. The applicant seeks a directive for the respondent department to release the vehicle, conveyance No.MH-18-M-8155, upon payment of a fine amounting to Rs.60,795/- in place of confiscation.

3. The court heard Mr. B.T. Rao, the learned advocate for the applicant, and Ms. Maithili Mehta, the learned Assistant Government Pleader for the respondents.

4. Initially heard on 23.12.2019, the case involved the applicant providing information regarding the person responsible for loading goods into the applicant’s vehicle in Morbi. A notice dated 13.7.2019, issued in Form GST MOV-10 under section 130 of the Central Goods and Services Tax Act, 2017, proposed a fine of Rs.60,795/- instead of vehicle confiscation. Since the applicant only requested the vehicle’s release, the court decided to permit the application. The previous order from 27.9.2019, which required the petitioner to deposit Rs.4,00,000/- under protest for the truck’s release, was modified.

5. The application is allowed. The court modifies the order dated 27.9.2019, directing the respondents to release Truck No.MH-18-M-8155 once the petitioner deposits the proposed fine of Rs.60,795/-. The rule is made absolute with no order as to costs.

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