HIGH COURT OF GUJARAT
JMK Solar Energies (P.) Ltd.
State of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 9769 OF 2019
FEBRUARY 5, 2020
Harsh K. Raval for the Petitioner. Soaham Joshi, AGP Government Pleader for the Respondent.
J.B. Pardiwala, J. – By this writ-application under article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:—
|“8(a)||To quash and set aside the impugned notice issued by the Respondent No.2 dated 14-5-2019 u/s.130 of the Central Goods and Services Tax Act, 2017.|
|(b)||To hold and declare that the impugned notice u/s.130 issued by the Respondent No.2 as illegal, and contrary to the provisions of the Central Goods and Services Tax Act, 2017.|
|(c)||In the meantime, as an interim measure confiscated goods in alongwith the vehicle No.GJ-03-AX-9840 by the respondent No.2 are required to released from the dentetion of the respondents.|
|(d)||To grant any other and further reliefs that may be deemed fit and proper and in the interest of justice.”|
2. On 22nd May, 2019 this Court passed the following order:—
|“1.||Learned Advocate Mr. Harsh Raval appearing for the petitioner invited the attention of this Court to the order dated 21-5-2019 passed in Special Civil Application No. 9676 of 2019.|
|2.||Having regard to the submissions advanced by the learned advocates for the respective parties, by way of ad-interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner’s right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card/Election card for identification of the petitioner and address of the petitioner.|
|3.||Issue Notice returnable on 19-6-2019. Direct Service is permitted.”|
3. Pursuant to the notice issued under Section-129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated.
4. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GST-MOV-10 deserves to be discharged. It shall be open for the writ-applicant to place reliance on the recent pronouncement of this Court in the case of Synergy Fertichem (P.) Ltd. v. State of Gujarat  77 GST 641 (Guj.).
5. With the above, this writ-application stands disposed of. Direct service is permitted.