Shri Balaji Concast Unit 2 PVT. LTD. vs. State Of U.P. And 3 Others
Facts
The petitioner, Shri Balaji Concast Unit 2 Pvt. Ltd., filed a writ petition challenging a penalty order dated December 28, 2017, passed against them in seizure proceedings. The petitioner contended that their objections were not considered, specifically regarding the goods never entering the State of Uttar Pradesh and the vehicle waiting for E-Way Bill downloading at the check-post. The respondent, State of U.P. & 3 Others, through instructions, stated the contrary: the vehicle was intercepted crossing the border without an E-Way Bill and attempted to flee when seizure was initiated. The amount in dispute is not specified. The procedural history involves the issuance of a penalty order and the subsequent filing of this writ petition.
Held
The Court held that the petitioner had an alternative remedy available in the form of an appeal under Section 107 of the Goods and Services Tax Act, 2017. The Court did not delve into the merits of the petitioner's objections or the revenue's counter-arguments regarding the interception and evasion. The reasoning was based on the availability of a statutory remedy. The ratio decidendi is that a writ petition is not maintainable when an effective alternative remedy exists. The Court dismissed the writ petition but directed the release of the petitioner's vehicle without demanding any security. No other issues were expressly left undecided.
Key Issues
1. Whether the petitioner's objections regarding the goods not entering the State of Uttar Pradesh and the E-Way Bill downloading were duly considered by the authorities, as required by law? (Question of mixed law and fact, concerning principles of natural justice and procedural fairness). Petitioner's contention: The petitioner argued that their objections were not properly considered, implying a failure by the revenue authorities to adhere to due process. They specifically highlighted the issue of goods not entering UP and the E-way bill status. Respondent's contention: The State contended that the vehicle was intercepted while crossing the border without an E-Way Bill, and that it attempted to evade seizure. This suggests the revenue authorities acted based on their observations and instructions, which contradicted the petitioner's claims.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 27 of 2018 Petitioner :- Shri Balaji Concast Unit 2 Pvt. Ltd.
Respondent :- State Of U.P. & 3 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.,A.S.G.I.
Hon'ble Bharati Sapru,J.
Hon'ble Neeraj Tiwari,J.
The instructions have come from the State.
The petitioner states that his objections were not considered with regard to the fact that the goods never entered the State of U.P. and it was waiting for the downloading of the E-Way Bill at the check-post.
The instructions are to the contrary. The instructions reflect that the vehicle was in fact intercepted on crossing the border without E-Way Bill and on attempt being made to seize, it was running away.
The penalty order has been passed against the petitioner in these seizure proceedings on 28.12.2017.
It is open to the petitioner to take recourse to the remedy available to him in appeal under Section 107 of the Goods and Services Tax Act, 2017.
This writ petition is, therefore, dismissed. No costs.
However, the vehicle of the petitioner may be released without any demand of security.
Order Date :- 12.1.2018 S.P.
The judgment continues below.
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