M/S Asp Traders vs. State Of U.P. And 2 Others
Held
The Court held that once the penalty amount was paid and intimated, the proceedings under Section 129(3) were concluded as per Section 129(5) and Rule 142(3). Therefore, no further order or copy of an order under Section 129(3) could be mandamused.
Facts
Goods belonging to the petitioner were detained during transit. The petitioner received a notice under Section 129(3) and subsequently deposited the demanded amount. The respondent then issued an order releasing the goods and vehicle.
Key Issues
Whether a writ of mandamus can be issued to direct the passing of an order under Section 129(3) when proceedings are already concluded by payment of penalty.
Sections Cited
Section 129, Section 129(3), Section 129(4), Section 129(5), Rule 142(3), Section 73, Section 74
AI-generated summary — verify with the full judgment below
AFR Court No. - 3 Case :- WRIT TAX No. - 955 of 2022 Petitioner :- M/S Asp Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri Nimai Das, learned Additional Chief Standing Counsel along with Shri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents.
This writ petition has been filed praying for the following relief: "(a) issue a writ, order or direction in the nature of Mandamus directing the respondent no. 3 to make available the copy of the order passed under Section 129(3) in due compliance of Section 129(4) of the U.P. Goods and Services Tax Act pertaining to the seizure of goods covered by notice dated 21.01.2022 issued under Section 129(3) of the U.P. Goods and Services Tax Act in form GST MOV. 07 (Annexure-3 to the writ petition); (b) issue a writ, order or direction in the nature of Mandamus directing the respondent no. 3 to pass consequential orders under Section 129(3) of the U.P. Goods and Services Tax Act after affording an opportunity of hearing
The judgment continues below.
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