Gujarat HC in the case of ABB India Limited Versus Union of India
Table of Contents
Case Covered:
ABB India Limited
Versus
Union of India
Facts of the case:
The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST-MOV-07 as well as the order passed by the authority in Form GST-MOV-09.
By way of an ad-interim-order, we directed the applicant herein to deposit an amount of Rs.50,40,972/- towards tax, with the respondent No.2 and an amount of Rs.50,40,972/- towards the penalty, in the form of the Bank Guarantee of any Nationalized Bank.
It is not in dispute that our order, dated 10.01.2020, has been fully complied with by the applicant herein. However, surprisingly, a notice dated 5th February 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in Form GST-MOV-10, came to be issued for four different vehicles.
Observations of the court:
The understanding of the authority is that since the notice under Section 129(3) of the Act is dated 31st December 2019, the applicant ought to have deposited the amount, towards tax and penalty, within 14 days thereof, and the failure, to deposit such amount, would entail the consequences of notice in Form GST-MOV-10.
We may only say that there is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order dated 10th January 2020. We fail to understand on what basis the period of 14 days came to be calculated for the purpose of issuing GST-MOV-10.
The judgement of the court:
Besides the above, we take notice of the fact that except Section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST-MOV-10. If that be the case, then we have no hesitation in quashing the Form GST-MOV-10 notice straightway.
In the result, this application succeeds and is hereby allowed. The impugned notices, issued in Form GST-MOV-10, dated 05.02.2020, are hereby quashed and set aside. The rule is made absolute to the aforesaid extent.
Direct service is permitted.
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