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

Facts

The petitioner, M/S Meet Enterprises, filed a writ petition challenging two orders: one dated 6.9.2021 passed by the Assistant Commissioner (Mobile Squad), Agra, and another dated 7.10.2021 passed by the First Appeal Authority. These 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 petition was filed against the Commissioner of State Tax U.P. and two other respondents. The court was informed that a similar writ petition, Writ Tax No. - 1126 of 2021 (M/S A.S. Enterprise Vs. Commissioner Of State Tax U.P. And 2 Others), with the same facts and reasoning, had been allowed and the impugned orders set aside.

Held

The Court allowed the writ petition. It held that the impugned orders dated 7.10.2021 and 6.9.2021 were liable to be set aside. The reasoning for this decision was identical to that in Writ Tax No. - 1126 of 2021, which had been allowed on the same grounds. Consequently, the Court set aside both orders. The operative directions were that the goods and the vehicle involved should be released forthwith. No specific issues were expressly left undecided.

Key Issues

1. Whether the impugned orders dated 6.9.2021 and 7.10.2021, passed under the IGST Act, CGST Act, and UP GST Act, are liable to be set aside? The petitioner argued that the impugned orders should be set aside. The revenue did not present any arguments in this regard as the court relied on the reasoning from a previous, similar case. The court's decision was based on the precedent set in Writ Tax No. - 1126 of 2021, which involved identical facts and reasoning. Therefore, the specific arguments presented by each side in this particular case were not detailed in the judgment, as the court's decision was primarily driven by the prior ruling.