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G. S. SANDHAWALIA, LAPITA BANERJI
Sonu – Appellant
Versus
Financial Commissioner (Taxation) – Respondent
JUDGMENT
G.S.Sandhawalia, J. (Oral) -
The petitioner, in a petition filed under Articles 226 and 227 of the Constitution of India, seeks directions to respondent No.2 for release of confiscated goods and conveyance as demanded tax and penalty has already been paid on 21.09.2023.
2. The following order was passed on 16.11.2023:-
3. In pursuance of the said order, short affidavit of Bhag Singh, Assistant Commissioner State Tax, State Intell
The court directed the refund of wrongly deposited penalties to facilitate the lawful release of confiscated goods and conveyance, clarifying the responsibilities under GST regulations.
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.
Point of Law - Section 68 of the GST Act which empowers the authority concerned to intercept the vehicle and the goods. The said provision of Section 68 is required to be reproduced.
Natural justice requirements necessitate notice to affected parties; however, notice to the driver suffices, supporting reliance on alternative statutory remedies for contesting orders.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
Section 129(1) of the Central Goods and Service Tax Act, 2017, provides for the detention, seizure, and release of goods in transit, and outlines the conditions for the release of detained goods, inc....
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