2018 (9) TMI 609 – RAJASTHAN HIGH COURT – 2018 (19) G. S. T. L. 419 (Raj.) – Non-speaking order – Seizure of goods – while the petitioner submitted detailed representation pointing out that the goods and the bag containing the receipts had been stolen, without taking into consideration the averments made in the representation, the respondents have proceeded to pass order under Section 130 – Held that:- This Court finds that the requirement of Section 129 (4) & (5) of the Act has not been followed and the concerned authority has failed to take notice of the objections and it cannot be said that the order impugned is a speaking order.
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The respondents are directed to release the seized goods in terms of Rule 140 of the Central Goods and Service Tax Rules, 2017.
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Petition disposed off. – S.B. Civil Writs No. 13485/2018 Dated:- 4-7-2018 – MR. SANJEEV PRAKASH SHARMA J. For Petitioner(s) : Mr. Alkesh Sharma, Adv. With Mr. Sarvesh Jain, Adv. For Respondent(s) : Mr. RB Mathur, Adv.
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ce Tax provides as under:- 129. Detention, seizure and release of goods and conveyances in transit (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced
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ction (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130.: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer. 4. On reading the aforesaid provision, it is apparent that while the power exists with the respondents to take action under Section 129(3) of the Act and thereafter to proceed under Section 130 of the Act, before taking any such decision, the concerned person has to be
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which may include a personal hearing too. The petitioner would be free to place on record all supporting documents in support of his objections and averments. 7. The authority is expected to take a decision in the matter within fifteen days from the date of submission of certified copy. If the petitioner is further aggrieved by the order, he would be free to file an appeal as provided under Section 107 of the Act and thereafter take any appropriate remedy as available under the law. 8. After dictating the aforesaid part of the order, learned counsel for the petitioner submits that the goods which have been confiscated are perishable and are lying with the respondents since May, 2015. The petitioner is ready to security/bank guarantee/security bond in lieu of the goods. 9. Learned counsel for the respondents submits that it would be very difficult to get the amount recovered if the security bond is allowed to be accepted and the truck and goods can be released on submission of bank guar
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