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ASHWANI KUMAR MISHRA, VINOD DIWAKAR
Delhivery Limited – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. petition against gst order regarding ownership of goods. (Para 1) |
| 2. arguments on the right to appeal against gst order. (Para 2 , 3) |
| 3. court's acknowledgment of legal standing for cosigner/consignee. (Para 4) |
| 4. writ petition dismissed, appeal permissible. (Para 5 , 6) |
JUDGMENT
Ashwani Kumar Mishra, J.
This petition is directed against an order passed by the department under Section 129 (3) of GST Act, dated 26.02.2023, addressed to one Ajay Yadav. This order is assailed on the ground that the goods in question belong to the petitioner. Submission is that though all other documents required for the transit of goods were accompanied, yet the vehicle's number was wrongly recorded in the transit document, inadvertently, on account of which the impugned action is initiated.
2. Learned counsel for the petitioner submits that since the order impugned has been passed against the driver, it would not be open for the cosigner or the consignee to challenge such order before the appropriate forum. It is otherwise not disputed that the impugned order is appealable under the statute.
3. On the other hand, Learned Standing Counsel submits that the cosigner or the consignee can al
Natural justice requirements necessitate notice to affected parties; however, notice to the driver suffices, supporting reliance on alternative statutory remedies for contesting orders.
The court confirmed that procedural irregularities in tax proceedings are best addressed through appeals, affirming the right to statutory remedies according to the CGST Act.
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.
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....
The appellate authority must consider all objections raised by the petitioner regarding the nature of goods to ensure lawful detention and imposition of tax.
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