SYNERGY FERTICHEM PVT. LTD Versus STATE OF GUJARAT
GST
2019 (3) TMI 541 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. 176 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 8-3-2019
R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019
GST
MS HARSHA DEVANI AND MR BHARGAV D. KARIA
For The Petitioner (s) : UCHIT N SHETH (7336)
For The Respondent (s) : NOTICE SERVED BY DS (5)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. On 06.03.2019 this Court had passed an order in the following terms;
“1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be fol
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fiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelflife.
2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today.”
2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents.
3. The learned Assistant Government Pleader has invited the attention of the Court to th
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section (4) provides that no tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard.
5. In the present case, the showcause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for nonpayment of an amount of Rs. 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the showcause notice under secti
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