M/S Timexo Fasteners INDIA Private LTD. And Another vs. State Of U.P. And 2 Others
Held
The Court disposed of the writ petition by directing the respondent authority to take an expeditious decision in the matter. This direction was contingent upon the writ petitioners responding to the notice issued to them on November 22, 2019. The Court did not delve into the merits of the detention order or the validity of the goods and services tax provisions invoked, as the matter was being disposed of based on the procedural stage and the imminent response date. The ratio decidendi is that when a matter is at a preliminary stage with an imminent response due, the Court can direct expeditious decision-making by the authority concerned. No issue was expressly left undecided.
Facts
The writ petitioners, M/s Timexo Fasteners India Private Ltd. and another, approached the High Court challenging a detention order dated November 15, 2019, issued by the Assistant Commissioner (Mobile Squad)-12, Commercial Tax, Kanpur. The detention order was passed under Section 20 of the Integrated Goods and Services Tax Act, read with Section 129(1) of the Central Goods and Services Tax Act, 2017. The petitioners also sought the release of their truck, bearing registration number UP95/T4416. A notice had been issued to the petitioners, with November 22, 2019, fixed as the date for their response. The petition was filed on November 21, 2019.
Key Issues
1. Whether the respondent authority should be directed to take an expeditious decision in the matter concerning the detention of the vehicle and goods, given the imminent date for the petitioner's response to the notice? Petitioner's Contention: The petitioners sought intervention from the Court to ensure an expeditious decision by the respondent authority, particularly as the date for their response to the notice was the very next day. Respondent's Contention: The judgment does not record any specific arguments made by the respondent State of U.P. and the other respondents.
Sections Cited
Section 20, Section 129(1)
AI-generated summary — verify with the full judgment below
Court No. - 7 Case :- WRIT TAX No. - 1284 of 2019 Petitioner :- M/S Timexo Fasteners India Private Ltd. And Another Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rajan Tripathi Counsel for Respondent :- C.S.C.
Hon'ble Biswanath Somadder,J.
Hon'ble Ajay Bhanot,J.
The writ petitioners have approached this Court in respect of a detention order dated 15th November, 2019, passed by the Assistant Commissioner (Mobile Squad)-12, Commercial Tax, District-Kanpur, under section 20 of the Integrated Goods and Services Tax Act, read with section 129(1) of the Central Goods and Services Tax Act, 2017, and also for release of its vehicle, which is a truck, bearing registration no. UP95/ T4416. In the facts of the instant case, it appears that a notice has been issued by the concerned authority to the writ petitioners. A copy of the said notice is annexed to the writ petition at page nos. 30 and 31. A bare perusal of the said notice reveals that tomorrow, i.e. 22.11.2019, is the date fixed for response to the said notice.
In such facts and circumstances of the instant case, we dispose of the writ petition by observing that the respondent authority may take an expeditiou
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