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G. S. SANDHAWALIA, LAPITA BANERJI
Fayiz Nangaparambill – Appellant
Versus
State of Haryana – Respondent
JUDGMENT
Mr. G.S. Sandhawalia, J. (Oral)
Challenge in the present Writ petition, filed under Article 226/227 of the Constitution of India is to the detention order in Form GST MOV-06 (Annexure P-1) passed by respondent No.3 under Section 129(1) of the Haryana Goods & Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017 read with Section 20 of the Integrated Goods & Services Tax Act, 2017.
2. The following order was passed on 05.07.2023:
3. State Counsel has placed on record the photocopy of order dated 21.07.2023 wherein the deposit of Rs. 6,22,250/- has been made on 08.07.2023 by the petition
The court will not entertain writ petitions against show cause notices, emphasizing the necessity of pursuing statutory remedies as per the relevant tax laws.
The appellate authority must consider all objections raised by the petitioner regarding the nature of goods to ensure lawful detention and imposition of tax.
Natural justice requirements necessitate notice to affected parties; however, notice to the driver suffices, supporting reliance on alternative statutory remedies for contesting orders.
The existence of an alternate remedy under the Central Goods and Services Tax Act precludes the maintainability of a writ petition challenging penalties imposed.
Section 129 forms part of the machinery provisions under the Act to check evasion of tax and a detention can be justified only if there is a contravention of the provisions of the Act in relation to ....
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