M/S Super Powder Coating Anodizing And Trading Thru Its Proprietor Shri Dilip Mulchand Shethiya vs. Union Of INDIA

Facts

The writ applicant, M/s Super Powder Coating Anodizing and Trading, through its proprietor, challenged a notice for confiscation of goods and conveyance issued in Form GST MOV-10 dated October 14, 2020. The notice was issued under Section 130 of the CGST Act, 2017, alleging that the same invoice and e-way bills were used multiple times for transporting goods. The petitioner's counsel stated that the petitioner had already deposited the amount towards tax, penalty, and fine in lieu of confiscation, and the goods and vehicle had been released. The High Court noted that the writ application could be disposed of on a short point.

Held

The Court noted that the writ applicant had already deposited the amount towards tax, penalty, and fine in lieu of confiscation, and the goods and vehicle had been released. In light of these circumstances, the Court directed the writ applicant to appear before the concerned authority and participate in the confiscation proceedings. The Court clarified that if any final order of confiscation is passed, it would be open for the writ applicant to prefer an appeal under Section 107 of the Act. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The writ application was disposed of with these observations.

Key Issues

1. Whether the notice for confiscation of goods and conveyance in Form GST MOV-10, issued under Section 130 of the CGST Act, 2017, is valid and legal, considering the petitioner has already deposited the tax, penalty, and fine and the goods and conveyance have been released. Contentions: Petitioner: Argued that the goods and conveyance have already been released after depositing the requisite amounts. The petitioner sought quashing of Form GST MOV-10 and Form GST MOV-06, release of goods and conveyance, and adjudication of the matter within a specific timeframe. The petitioner also sought to not face any coercive action pending disposal of the petition. Revenue: No specific arguments recorded from the revenue's side in the provided text.