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PIYUSH AGRAWAL
Om Prakash Kuldeep Kumar – Appellant
Versus
Additional Commissioner Grade-2 – Respondent
| Table of Content |
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| 1. goods were intercepted despite accompanying genuine documentation. (Para 2 , 3 , 4) |
| 2. arguments on improper interception and inadequacy of evidence. (Para 5 , 6 , 7) |
| 3. court finds interception lacks basis as all documents were in order. (Para 8 , 9 , 10) |
| 4. previous rulings emphasize that assumption of tax evasion must be supported by evidence. (Para 11 , 12 , 13 , 14) |
| 5. final ruling quashes the order and allows the petition. (Para 15 , 16 , 17) |
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Aditya Pandey for the petitioner and Mr. Rishi Kumar, learned Additional Chief Standing Counsel for the respondents.
2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023.
3. By means of present writ petition, the petitioner is assailing the order dated 17.8.2021 passed by respondent no. 1 in Appeal No. GST 016/2020 A.Y. 201920, under the provisions of 129 (3) of UP G.S.T. Act, 2017.
4. Brief facts of the case are that the petitioner is a registered dealer engaged in trading of
Detention and seizure of goods in transit under GST requires clear evidence of contravention; mere discrepancies in documentation cannot justify such actions.
Production of rectifying documents before detention of goods negates grounds for penalty under GST rules, reaffirming procedural fairness.
For proceedings under section 129 of the UPGST Act, there must be intent to evade tax established; a mere technical breach does not warrant penalties.
Authorities must substantiate claims of tax evasion in goods seizure cases; mere suspicions are insufficient without concrete evidence.
The burden of proof lies with the petitioner to establish the genuineness of documents and actual movement of goods; failure to do so justifies seizure under the IGST/CGST Act.
The absence of requisite documentation, such as the E-way Bill, does not justify detention and consequent penalties when prior judicial authority negates such action.
Intent to evade tax is a necessary condition for proceedings under Sections 129 and 130 of the CGST Act; absence of such intent invalidates penalties imposed under these sections.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
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