AVTraders VS State of Gujarat

Case tittle

Avtraders VS State Of Gujarat

court

Gujarat high court

Honourable judge

Justice J.B.Pardiwala

Justice Bhargav D. Karia

Citation

2020 (01) GSTPanacea 90 HC Gujarat

R/Special Civil Application No. 14857 Of 2019

Judgment date

09-January-2020

By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for several reliefs from the court. The specific prayers are as follows:

1. Certiorari: The applicants seek a writ of certiorari to quash the order MOV-11, which was passed under Section 130 on 31.07.2019. This order is attached as Annexure No. 6 to the writ petition.

2. Mandamus: The applicants request a writ of mandamus directing respondent No. 3 to immediately release the goods and vehicle without demanding any security.

3. Other Reliefs: The applicants ask for any other writ, order, or direction that the Hon’ble Court deems fit based on the facts and circumstances of the case.

4. Costs: The applicants request the court to award the costs of the petition to them.

The application is filed in light of a recent pronouncement by the court, which is pertinent to the case at hand. The exact details of this recent pronouncement are not included in the provided text, but it is implied that it has a significant bearing on the reliefs sought by the writ applicants.

In today’s hearing, the Attorney General for the Petitioner (AGP) provided a statement, having consulted with relevant authorities, indicating that the contested order issued under Section 130 of the Act on July 31, 2019, will be recalled. Fresh proceedings will be initiated in adherence to the law, ensuring the writ applicants are given a fair opportunity to be heard, aligning with principles established by previous court decisions.

Given this statement from the AGP, the court finds it unnecessary to delve into the merits of the application at this stage. Instead, it directs that actions consistent with the AGP’s statement be promptly executed.

Acknowledging that the goods and conveyance in question were detained and seized on July 19, 2019, and remain in the possession of GST authorities, the court underscores the significant duration since their seizure.

As the court instructs authorities to commence fresh proceedings regarding confiscation, it also mandates the writ applicants to deposit a specified amount of Rs. 4,02,500/- towards… [The summary cuts off here. Additional context or details may be needed to complete the summary.]

The court hearing began with the Attorney General of the Petitioner (AGP) stating, after consultation, that the contested order from July 31, 2019, made under Section 130 of the Act, would be revoked. Instead, fresh proceedings would be initiated, adhering to legal principles and ensuring the applicants have a fair hearing, as outlined in a previous court decision.

Given this statement, the court decided not to delve into the application’s merits any further. They endorsed the AGP’s proposal and urged prompt action in line with it.

Acknowledging that the goods and conveyance in question were seized back on July 19, 2019, and have since remained in the possession of GST Authorities, the court directed fresh proceedings for confiscation. However, they instructed the writ applicants to deposit Rs. 4,02,500/-, comprising tax and penalty as determined under Section 129 of the Act. Upon payment, the goods and conveyance would be released, though subject to the final outcome of the confiscation process.

Clarifying that the specified amount was determined during the confiscation order under Section 130, the court mandated its deposition by the writ applicants for the release of the goods and conveyance.

Concluding, the court disposed of the writ application, permitting direct service of the order.

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