The two- judge Supreme Court bench of Justice M R Shah and Justice C.T. Ravikumar observed recently in a special leave petition filed by the State Of Punjab, Quashing section 130 of the Central Goods and Service Act, 2017 notices by High court through writ petition was inappropriate.
Impugned Judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in a Writ Petition, by which the High Court has set aside the order of detention of the goods/vehicle issued by the Office of Assistant Commissioner State Tax, Mobile Wing, Chandigarh and also the notice issued under Section 130 of the Central Goods and Service Act, 2017.
Section 130 of the Central Goods and Service Act, 2017.provides for confiscation of goods or conveyance and levying penalty.
The allegation in the present special leave petition was exercise of powers under Article 226 of the Constitution of India; the High Court entertained the writ petition against the show cause notice and set aside the show cause notice under Section 130 of the Central Goods and Service Act, 2017.
The pleading of the respondent in the writ petition filed before the High Court that he was not contravene any provision of the Central Goods and Service Act, 2017.Moreover from the perusal of show cause notice issued to the petitioner under Section 130, the case alleged against the petitioner is that of wrongful claim of input tax credit
After considering the submission of the parties the supreme court bench set aside the impugned judgment and order passed by the High Court to the extent quashing and setting aside the notice issued under section of the 130 of the Central Goods and Service Act, 2017 and remand the matter to the appropriate authority, who issued the notice and direct the original writ petitioner to file a reply to the said show cause notice within a period of four weeks thereafter the appropriate authority to pass an appropriate order in accordance with law.
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