Mohin Salimbhai Dasadiya vs. State Of Gujarat

SCA/12888/2021HC GujaratGSTCNR GJHC24046010202123 September 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN2 pages

AI SummaryRemanded

Facts

The petitioner, Mohin Salimbhai Dasadiya, filed a Special Civil Application seeking to quash detention notices (Form GST MOV-10 and MOV-6) dated 03.07.2021 and to release a truck (GJ-04-AW9252) along with its goods. During the hearing on 07.09.2021, the Assistant Government Pleader informed the Court that an order of confiscation of goods and conveyance, along with a demand for tax, had been passed on 05.08.2021 under Section 130 of the Goods and Services Tax Act (Form MOV-11). The petitioner's counsel received a copy of this order on the day of the hearing and requested a week's time to take instructions. Subsequently, on 23.09.2021, the petitioner's counsel, on instructions, sought to withdraw the petition and requested liberty to challenge the respondent's actions in accordance with law.

Held

The Court did not decide on the merits of the case. The petitioner's counsel, on instructions, sought to withdraw the petition. The Court granted liberty to the petitioner to challenge the respondent's actions in accordance with law. Consequently, the petition was disposed of as withdrawn without entering into the merits of the case. The specific findings on the validity of the detention notices or the confiscation order were not made by the Court. The operative direction was to permit the withdrawal of the petition with liberty to pursue other legal remedies.

Key Issues

1. Whether the detention notices in Form GST MOV-10 and Form GST MOV-6 dated 03.07.2021, and the subsequent confiscation order dated 05.08.2021 passed under Section 130 of the Goods and Services Tax Act, are valid and legal. Petitioner's Contention: The petitioner sought to quash the detention notices and orders, and sought the release of the truck and goods. The petitioner's counsel, upon receiving the confiscation order during the hearing, sought time to decide on further action. Revenue's Contention: The State submitted that an order of confiscation of goods and conveyance, along with a demand for tax, was passed on 05.08.2021 under Section 130 of the Goods and Services Tax Act. The order was served on the petitioner via speed post.

Sections Cited

Section 130

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/12888/2021 ORDER DATED: 23/09/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12888 of 2021 ========================================================== MOHIN SALIMBHAI DASADIYA Versus STATE OF GUJARAT ========================================================== Appearance: HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1 MR SOHAM JOSHI, AGP for the Respondent(s) No. 1,2 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Date : 23/09/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

This Court on 07.09.2021 passed the following order: - “1. This is a petition preferred seeking following reliefs: - “(A) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the impugned notice dated 03.07.2021 in FORM GST MOV-10 (at Annexure-F) as well as impugned notice dated 03.07.2021 in FORM GST MOV-6 (at Annexure-E); (B) Your Lordships may be pleased to issue a wr

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.