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Judgment
Vipin Sanghi, CJ
1) The present Special Appeals are directed against the orders dated 15.09.2022, passed by the learned Single Judge, in Writ Petition (M/S) No. 2160 of 2022, relatable to Special Appeal No. 341 of 2022, and Writ Petition (M/S) No. 2157 of 2022, relatable to Special Appeal No. 342 of 2022.
2) The learned Single Judge has issued notice in the writ petitions preferred by the appellants, and granted time to the respondents to file their counter-affidavits. The matter stand posted on 22.12.2022.
3) The submission of Mr. Posti, learned Senior Counsel for the appellants, is that the invoice and the E-way bill were both available and produced before the flying squad. There was no intention to evade any tax or duty, which was duly deposited. Only on the basis of mere intelligence information claimed to be in possession of the respondent to the effect that the supplier M/s Paras Allows, a fake / non-existent firm, the order directing confiscation has been passed under Section 130 of the Central Goods and Service Tax Act. He submits that the said action is completely unjustified and illegal. He submits that the goods and vehicle are lying confiscated since 17.05.2022. He further submits that the appellant is ready and willing to be subjected to whatever terms and conditions this Court may consider appropriate for release of the vehicle and the goods.
4) Learned counsel for the respondents, who appears on advance notice, submits that she has received instructions and would be filing her counter-affidavit in the writ proceeding soon.
5) We, therefore, dispose of these Appeals by directing the respondents to positively file their response by 01.11.2022 with copy to the counsel for the appellants / writ petitioners. Rejoinder before the date fixed before the learned Single Judge. We request the learned Single Judge to hear the parties at least on the aspect of interim relief on 07.11.2022.
6) List the writ petitions before the learned Single Judge on 07.11.2022 for consideration.