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G. S. SANDHAWALIA, LAPITA BANERJI
Aman Kumar Rathaur – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
G.S.Sandhawalia, J. (Oral)
CM-20301-CWP-2023 in CWP-5902-2023
CM-20290-CWP-2023 in CWP-6300-2023
CM-20296-CWP-2023 in CWP-6304-2023
CM-20478-CWP-2023 in CWP-6288-2023
Applications have been filed praying for interim relief for release of goods alongwith conveyance.
2. With the consent of counsel for the parties, main cases are pre-poned from 11.01.2024 to today and taken up for hearing today itself.
Main Cases (O & M)
The present order shall dispose of four writ petitions i.e. CWP Nos. 5902, 6300, 6304 and 6288 of 2023 as common questions of facts are involved in all the writ petitions and have been filed by the same petitioner. Reference is being made to CWP-5902-2023, Aman Kumar Rathaur v. State of Punjab and others.
3. The petitioner, in the present bunch of case, is the consignor and challenges the action of the respondents whereby they have issued the interception proceedings in the form GST MOV 02 dated 06.03.2023 (Annexure P-3) including the order dated 13.03.2023 (Annexure P-4) whereby, the conveyance bearing No. HR38 W 0782 was intercepted by State Tax Officer-cum-Proper Officer, Mobile Wing, Ludhiana on 06.03.2023 at Bansal Casting, R G Mill Road, Mandi Gobindgarh and
Writ courts should not interfere in disputed factual matters and must allow parties to pursue alternative remedies before tax authorities.
The court cannot entertain writ petitions against show cause notices; such matters must be verified by the competent authorities.
The court held that writ petitions against show cause notices are not entertained, emphasizing the need for competent authorities to investigate the facts and circumstances of each case.
Production of rectifying documents before detention of goods negates grounds for penalty under GST rules, reaffirming procedural fairness.
The central legal point established is that penalty should not be imposed for minor discrepancies in the E-way bill, as clarified by the circular.
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