assesses has paid penalty
Case Title | Metallek Trading Private Limited vs State of Gujarat |
Court | Gujarat High Court |
Honorable Judges | Justice J.B.Pardiwala & Justice Nisha M.Thakore |
Citation | 2022 (3) GSTPanacea 294 HC Gujarat C/SCA/4912/2022 |
Judgement Date | 17-March-2022 |
Council for Petitioner | Hiren J Trived |
Council for Respondent | Utkarsh Sharma |
Section | Section 130 of the Act |
In Favour of | Partly in favour of Assessee |
The Gujarat High Court bench of Justice J.B.Pardiwala & Justice Nisha M.Thakore has held that Court do not want to come in the way of the authorities so far as the confiscation proceedings are concerned. However, court are inclined to order release of the goods and the conveyance since the writ-applicant has deposited an amount towards penalty. This is 200% of the tax amount.
FACTS OF THE CASE
Petitioner pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to respondent authorities to forthwith release truck No.GJ-02-Z-6864 along with the goods contained therein by quashing and setting aside the detention notices and order.
assesses has paid penalty
COURT HELD
Considering the facts as recorded, held that the matter as on date is at the stage of MOV-10. Court do not want to come in the way of the authorities so far as the confiscation proceedings are concerned. It is open for the concerned Department to proceed further with the confiscation proceedings.
However, court are inclined to order release of the goods and the conveyance since the writ-applicant has deposited an amount of Rs.3,25,454/- [Rupees Three Lakh Twenty Five Thousand Four Hundred Fifty Four only] only by a Challan dated 10.03.2022 towards penalty. This is 200% of the tax amount. The value of the goods appears to be approximately Rs.9,00,000/- [Rupees Nine Lakh Only].
assesses has paid penalty
ANALYSIS OF THE JUDGEMENT
Let the goods and the conveyance be released subject to the writ-applicant filing an appropriate undertaking in writing on oath to the satisfaction of the authority concerned and also, by executing a bond of the amount that may be levied towards fine in-lieu of confiscation.
So far as the connected two writ-applications are concerned, in those cases also, the amount towards penalty has been paid. In other two cases also, the goods and the conveyance shall be released on the writ-applicant filing an undertaking in writing on oath to the satisfaction of the authority and also, upon the execution of a bond of the amount that may be levied in-lieu of confiscation.
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Metallek Trading Private Limited
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