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C. PRAVEEN KUMAR, V. SUJATHA
J. K. Yugandhar Singh s/o J. K. Lokindhar Singh – Appellant
Versus
Deputy Assistant Commissioner – Respondent
ORDER :
C.PRAVEEN KUMAR, J.
The present Writ Petition came to be filed, seeking issuance of Writ of Mandamus, declaring the action of the respondent no.1 in passing the “Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty” vide proceedings, dated 22.09.2021, under Section 130 of the State Goods and Service Tax Act, 2017 [for short, “SGST Act, 2017”], as violative of Sub- Sections (3) and (6) of Section 129 and of Sub-Section (4) of Section 130 and the Rules made thereunder.
2. The facts, which led to filing of the present Writ Petition, are as under:-
(a) The petitioner herein is doing business in purchase and sale of all kinds of scrap such as Battery, Alluminium Scrap, Brass Scrap and Copper Scrap. It is said that the petitioner used to purchase scrap from petty shops and small traders in loose quantity, put it together until it weighs 10 or 11 tonnes and then sell the same to dealers in Kurnool and Anantapur Towns. The petitioner’s annual turnover is around 20 to 30 Lakhs. It is said that at the time of rollout of the GST regime, the petitioner was instructed by the GST Officers that no registration is required for business entities having an annual sal
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
Point of law: The extraordinary powers under Article 226 of the Constitution, directing for release of the vehicles or goods, during the pendency of the confiscation, can only be sparingly exercised ....
Under Section 15 of the Act, the value of the supply of goods would be the transaction value and a transaction value would be the price that is paid or payable for the supply of goods.Q
The main legal point established in the judgment is the independence of proceedings for detention of goods under Section 129 and confiscation of goods under Section 130 of the CGST/APGST Act, as expl....
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