M/S Bhupindra Enterprises vs. Commissioner Of State Tax U.P. And 2 Others

Facts

The petitioner, M/s Bhupindra Enterprises, filed a writ petition challenging two orders: one dated 6.9.2021 passed by the Assistant Commissioner (Mobile Squad), Unit 10 Commercial Tax, Agra, and the other dated 7.10.2021 passed by the First Appeal Authority, which confirmed the initial order. The orders were passed under the Integrated Goods and Services Tax Act, 2017, read with Section 20 of the Central Goods and Services Tax Act, 2017, and Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The specific amount in dispute is not stated in the judgment. The procedural history involves an initial order by the Assistant Commissioner and a subsequent appeal to the First Appeal Authority, both of which are now under challenge before the High Court.

Held

The Court allowed the writ petition. It held that for the same facts and reasoning as applied in the connected case, Writ Tax No. 1126 of 2021, the present petition should also be allowed. Consequently, the impugned orders dated 7.10.2021 (passed by the First Appeal Authority) and 6.9.2021 (passed by the Assistant Commissioner) were set aside. The Court directed that the goods and the vehicle be released forthwith. The ratio decidendi is that if a prior, similar writ petition concerning identical orders and facts has been allowed and the orders set aside, subsequent petitions with the same basis should also be allowed on the same grounds, leading to the quashing of the orders and release of detained goods and vehicles.

Key Issues

1. Whether the impugned orders dated 6.9.2021 and 7.10.2021, passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, are liable to be set aside. The petitioner argued that the orders were passed without proper adherence to the law and principles of natural justice, leading to the confiscation or detention of goods and vehicles. The petitioner relied on the reasoning and decision in a connected writ petition, Writ Tax No. 1126 of 2021 (M/S A.S. Enterprise Vs. Commissioner Of State Tax U.P. And 2 Others), which dealt with similar facts and impugned orders. The respondent revenue did not present any arguments as recorded in the judgment.