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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Akbar Ali Transport Services – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Utkarsh Tripathi, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State.
2. It transpires that the petitioner is aggrieved by the seizure of his vehicle TATA LPT 407 bearing Registration No. DLILAA-9970. The proceedings have arisen under Section 129 of the U.P. Goods and Services Tax Act, 2017 ( hereinafter referred to as the 'GST Act') primarily against the goods found loaded on the above truck that was intercepted on 22.11.2023 and consequently show cause notice on MOV-07 was issued to the dealer. In any case, no show cause notice was issued to the petitioner to show cause why the truck in question may not be seized. Thus, it has been submitted that the seizure of the truck arising out of the order dated 5.12.2023 passed on MOV-09 being the penalty order is wholly ex-parte against the petitioner.
3. By virtue of the statutory law, the petitioner may not be entitled to release of the truck unless he deposits Rs. One lakh as provided under proviso-1 of Section 129 (6) of the Act. In such facts, it appears that the petitioner is entitled to one opportunity of hearing before the authority to furnish his explanation and to e
The court affirmed the right to a hearing before the seizure of property, emphasizing the need for due process in administrative actions.
The court emphasized the release of goods on specified conditions to secure the tax and impose the maximum possible penalty, considering the perishable nature of the goods and the stranded transport ....
The main legal point established in the judgment is that the transporter may seek release of only the conveyance, upon satisfaction of the statutory conditions under Section 129 of the CGST Act, 2017....
A registered owner of goods is entitled to their release under Section 129(1)(a) of the U.P.G.S.T. Act, 2017, subject to security equal to 200% of the tax on the goods.
Detention and seizure of goods in transit under GST requires clear evidence of contravention; mere discrepancies in documentation cannot justify such actions.
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