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PIYUSH AGRAWAL
Kumar Brothers – Appellant
Versus
Additional Commissioner Grade -2 (Appeal) – Respondent
| Table of Content |
|---|
| 1. writ petition basis on gst detention issues. (Para 2 , 3 , 4) |
| 2. arguments regarding validity of goods' seizure. (Para 5 , 6) |
| 3. court's evaluation of evidence and authority's justification. (Para 7 , 8 , 9) |
| 4. quashing impugned orders. (Para 10) |
| 5. allowing writ petition with benefits. (Para 11) |
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Suyash Agrawal for the petitioner and Mr. Rishi Kumar, learned ACSC for State/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 this writ petition, the petitioner is assailing the order dated 21.1.2022 passed by Additional Commissioner, Grade -2 (Appeal) Commercial Tax, Judicial Division Basti, respondent no. 1 and the order dated 11.11.2020 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Basti, respondent no.2.
4. Brief facts of the case are that petitioner is a proprietorship firm and is registered under AGST (Assam Goods and Services Tax) Act having GSTIN No. 18AEKPM5808E1ZE. The
Authorities must substantiate claims of tax evasion in goods seizure cases; mere suspicions are insufficient without concrete evidence.
Production of rectifying documents before detention of goods negates grounds for penalty under GST rules, reaffirming procedural fairness.
Detention and seizure of goods in transit under GST requires clear evidence of contravention; mere discrepancies in documentation cannot justify such actions.
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.
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.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
Failure to provide notice for adverse inferences violates principles of natural justice, leading to quashing of penalty and order.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
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