Sky International VS Union of India

In a legal case presented before the court, the petitioner was represented by the learned advocate Mr. Love R. Sharma, while the respondent State was represented by the learned Assistant Government Pleader Mr. Trupesh Kathiria. The issue at hand in the petition was identified as being quite specific and limited in scope. Consequently, both parties’ advocates consented to have the matter promptly addressed in a hearing. This mutual agreement allowed the court to proceed with an expedited hearing to resolve the specific controversy raised in the petition.

In this case, the petitioner is represented by learned advocate Mr. Love R. Sharma, while the respondent State is represented by learned Assistant Government Pleader Mr. Trupesh Kathiria. The petition raises a specific and narrow issue, allowing the matter to proceed to a hearing with the consent of the involved advocates.

The petitioner seeks several reliefs from the court, outlined as follows:

1. To call for and review the records related to the petitioner’s case, and subsequently quash and set aside the impugned auction notice dated June 12, 2022.

2. To direct Respondent No. 5 to release the confiscated goods along with the conveyance.

3. To direct Respondent No. 5 not to auction the confiscated goods and conveyance until the matter is resolved by the Appellate Authority.

4. To direct Respondent No. 4 to provide a personal hearing and decide the appeal within two weeks or within a timeframe deemed appropriate by the court.

5. To direct Respondent No. 5 to release the confiscated goods in accordance with Section 129(1) of the Gujarat Goods and Services Tax (GGST) and to consider the value of the goods as specified in the tax invoice provided by the petitioner.

The brief facts of the case are as follows:

The petitioner is engaged in the business of trading metal scrap and is registered with the Goods and Service Tax (GST) department. The petitioner’s request centers around the legality of the auction notice and the release of confiscated goods and conveyance, which are currently in the custody of the respondent. The petitioner seeks immediate relief to prevent the auction and secure the release of the goods pending the outcome of the appeal.

In this legal proceeding, Mr. Love R. Sharma represents the petitioner, while Mr. Trupesh Kathiria serves as the learned Assistant Government Pleader for the respondent State. The court is addressing a focused controversy with the consent of both parties’ advocates, allowing the matter to be heard promptly.

The petitioner seeks several specific reliefs:

1. To review and annul the auction notice dated June 12, 2022.

2. To compel Respondent No. 5 to release confiscated goods and the vehicle involved.

3. To prevent Respondent No. 5 from auctioning the confiscated items while the appeal is pending.

4. To direct Respondent No. 4 to provide a personal hearing and resolve the appeal within two weeks or a court-determined appropriate timeframe.

5. To instruct Respondent No. 5 to release the confiscated goods per Section 129(1) of the GGST, valuing the goods as stated in the tax invoice provided by the petitioner.

The background facts of the case are as follows:

1. The petitioner is a trader in metal scrap and is registered under the Goods and Services Tax (GST) regime.

2. The petitioner claims to have supplied 6580 kilograms of copper scrap to M/s. Dharamraj Industries, documented by a tax invoice dated June 21, 2021, for a taxable value of ₹10,04,154. This transaction was reported in the periodic GST returns (GSTR-1 and GSTR-3B) for June 2021.

3. During the transportation of these goods from the petitioner’s warehouse in Bhavnagar to Vapi using a vehicle with the registration number GJ 04 AT 8198, the consignment was intercepted and inspected by Respondent No. 5 at Bagwada Toll Plaza on June 22, 2021, at 10:55 AM. The driver’s statement was recorded on Form GST MOV-01. Despite the driver presenting the tax invoice for verification, Respondent No. 5 issued an order for the physical verification of the goods and the vehicle using Form MOV-02.

The petitioner’s legal actions seek to address and rectify the respondent’s decisions and actions regarding the interception and confiscation of the goods during transit, aiming for the release of goods and prevention of their auction until the appeal is resolved.

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