Moti Ram vs. State Of U.P. And 2 Others
Held
The Court noted that the petitioner was not pressing the prayer challenging the detention order and intended to file a reply to the subsequent show cause notice. Regarding the release of the goods, the respondents assured the Court that an order would be passed under Section 129(1)(a) of the Act if the petitioner approached the authorities for the release of the vehicle. Based on these submissions and assurances, the Court disposed of the writ petition. The principle derived is that procedural compliance and approaching the relevant authorities for specific reliefs, as assured by the revenue, can lead to the resolution of detention-related disputes. The Court did not expressly leave any issue undecided; rather, the petition was disposed of based on the parties' statements.
Facts
The petitioner, Moti Ram, filed a writ petition before the Allahabad High Court challenging an order of detention dated September 23, 2022, passed by respondent no. 3 under Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017. The petitioner also sought the release of the detained vehicle. During the proceedings, the petitioner's counsel stated that the prayer regarding the initial challenge to the detention order was not being pressed, and the petitioner would file a reply to the subsequent show cause notice. The counsel for the respondents submitted that an order for the release of the vehicle would be passed under Section 129(1)(a) of the Act if the petitioner approached the authorities for the same.
Key Issues
1. Whether the petitioner is entitled to the release of the detained vehicle, considering the subsequent show cause notice and the petitioner's intention to reply to it? (Mixed question of law and fact, turning on Section 129(1)(a) of the Act). Petitioner's contention: The petitioner is not pressing the prayer challenging the detention order and will file a reply to the show cause notice. The primary concern is the release of the detained vehicle. Respondent's contention: The respondents will pass an order for the release of the vehicle in terms of Section 129(1)(a) of the Act if the petitioner approaches the authorities for the release of the said vehicle.
Sections Cited
Section 129(1), Section 129(1)(a)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:236044-DB Court No. - 3 Case :- WRIT TAX No. - 1434 of 2022 Petitioner :- Moti Ram Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ramesh Kumar Pandey,Pankaj Kumar Mishra Counsel for Respondent :- C.S.C.
Hon'ble Siddhartha Varma,J.
Hon'ble Shekhar B. Saraf,J.
This writ petition assails the impugned order of detention dated September 23, 2022 passed by the respondent no. 3 under Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") and the Central Goods and Services Tax Act, 2017. Furthermore, the petitioner prays for release of the detained vehicle.
Counsel on behalf of the petitioner has submitted that with regard to the prayer "i", he is not pressing the same and he shall reply to the show cause notice issued subsequent to the detention order by way of filing a reply to the same. With regard to the release of the goods, counsel on behalf of the respondents has submitted that they will pass an order in terms of Section 129(1)(a) of the Act if the petitioner approaches the Authorities for release of the said vehicle.
In the light of the above directions, the writ petition is di
The judgment continues below.
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