2018 Taxo.online 523
R/SPECIAL CIVIL APPLICATION NO. 18998 of 2018 dated 07.12.2018
ASHOKKUMAR SATYANARAYAN AGARWAL
STATE TAX OFFICER(1)
Circular No.41/15/2018-GST dated 13.4.2018
Harsha Devani, Justice & A. P. Thaker, Justice
Represented by: –
Petitioner: – Mr Vinay Shraff, Mr.Vishal J Dave, Mr Nipun Singhvi, Mr Prateek Gattani & Ms Hiral Mehta
1. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioner invited the attention of the court to Circular No.41/15/2018-GST dated 13.4.2018 issued by the Government of India and more particularly, to clause 2(l) thereof. It was submitted that the petitioner is ready and willing to pay the penalty in terms of the said clause and that the proceedings may go on and that the petitioner is ready and willing to cooperate in the same. It was submitted that insofar as the quantum of tax and penalty is concerned, action may be taken against the owner of the goods. It was submitted that when the petitioner has himself offered to pay the penalty, the respondent authority is not justified in not releasing the vehicle in question.
2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 11th December, 2018. In the meanwhile, it would be open for the respondent to release the vehicle in question in accordance with law. If it is not possible for the respondent to release the vehicle before the returnable date, the reason for the same may be put forth before this court.
Direct Service is permitted today.