K.R. International vs. State Of U.P. And 2 Others
Held
The Court held that Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, is applicable for the release of goods and vehicles. The petitioner is free to take steps under this provision to secure the release.
Facts
The writ petitioner sought the quashing of a detention order and a demand order for tax and penalty concerning detained goods and a vehicle. The respondents filed an affidavit detailing the reasons for the detention.
Key Issues
Whether Section 129 of the UP GST Act provides the appropriate mechanism for the release of detained goods and vehicles. What is the recourse available to the petitioner for the release of detained goods and vehicles.
Sections Cited
Section 129, Section 20
AI-generated summary — verify with the full judgment below
(1) Court No. 7 Case : WRIT TAX No. 30 of 2020 Petitioner : K.R. International, Pandrama Chokdi Duniya, Halol, Panch, Mahals, Gujarat Respondents : State of U.P. through its Finance Secretary, Ministry of Finance, U.P., Lucknow and 2 others Counsel for Petitioner : Naveen Chandra Gupta Counsel for Respondent : C.B. Tripathi (Standing Counsel) Hon'ble Biswanath Somadder,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the writ petitioner is seeking, inter alia, the following reliefs: "(I) Issue a writ, order or direction in the nature of certiorari quashing the detention order under Section 129(1) dated 07.01.2020, as well as, demand order of tax, as well as, penalty dated 07.01.2020 in form MOV07 of the CGST Act under Section 129(3) of the CGST Act readwith Section 20 of the IGST Act, as well as MOV09 dated 12.01.2020 issued by respondent no.3. (II) Issue a writ, order or direction in the nature of mandamus commanding the respondent no.3 to release the goods and vehicle no. U.P. 35T 6875. (III) Issue a writ, order
The judgment continues below.
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