M/S Golden Express Thru. Its Proprietor Manoj Kumar Rathi And Another vs. The Commissioner Tax Commercial Tax U.P. Commercial Tax Lko. And Another
Original PDF →Facts
The petitioners, M/s Golden Express and its proprietor, filed a writ petition seeking the release of detained trucks/vehicles. The respondent authorities detained a truck on April 10, 2023, under Section 149 of the U.P. GST Act, stating it was plying contrary to permission. The petitioners' counsel submitted that the seizure order was communicated only three to four days prior to the court hearing. The Court noted that an appeal remedy exists against such seizure orders and directed the respondents to keep the detained truck and its goods in a safe place. The Court also directed that if the petitioner applies for provisional release of the truck, it should be considered promptly, within three days of application, unless a legal impediment exists.
Held
The Court acknowledged the detention of the truck under Section 149 of the U.P. GST Act due to it plying contrary to permission. While the petitioners argued for illegal detention and late communication of the order, the Court did not make a definitive finding on the legality of the detention itself. Instead, it recognized the existence of an appeal remedy against such seizure orders. The Court directed the respondents to ensure the safe custody of the detained truck and its goods. Crucially, the Court held that if the petitioner applies for provisional release of the truck as per the rules, the appropriate officer must consider it and take prompt action, within three days of the application, provided no legal impediment exists. The writ petition was disposed of with these directions.
Key Issues
1. Whether the detention of the truck was illegal, and consequently, whether the petitioners are entitled to its immediate release? (Question of law and fact, turning on Section 149 of the U.P. GST Act). Arguments for the Petitioner: The petitioners contended that the detention was illegal and that the seizure order was communicated late. They sought the release of the vehicles. Arguments for the Respondent: The respondent authorities, through the learned Standing Counsel, informed the Court that the truck was detained under Section 149 of the U.P. GST Act because it was plying contrary to permission. The respondent did not explicitly argue against the illegality of detention or the delay in communication but highlighted the statutory provision for detention.
Sections Cited
Section 149
AI-generated summary — verify with the full judgment below
Court No. - 2 Case :- WRIT TAX No. - 103 of 2023 Petitioner :- M/S Golden Express Thru. Its Proprietor Manoj Kumar Rathi And Another Respondent :- The Commissioner Tax Commercial Tax U.P. Commercial Tax Lko. And Another Counsel for Petitioner :- Saurabh Yadava,Hema Singh,Poonam Maurya Counsel for Respondent :- C. S. C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Petitioners had filed this petition seeking release of Trucks / vehicles which have been detained illegally. Now, learned Standing Counsel as per instructions has informed the Court that the Truck was plying contrary to the permission,
therefore it was detained on 10.04.2023 under Section 149 of the U.P. GST Act. Counsel for the petitioner says that the seizure order has been communicated to the counsel of the petitioner only before 3-4 days. Be that as it may, there is a remedy of appeal against such seizure order, which may be availed by the petitioner. In the meantime, opposite parties may be obliged to keep the truck which as has been informed by the petitioner's counsel is loaded with goods in a safe place so that no theft takes place and goods are also secure. If the petitioner applies for provisional release before the appropriate officer as per rules, it shall be considered and prompt action shall be taken by him, say within three days submission of the said application unless there is some legal impediment. The writ petition is disposed of. Order Date :- 5.5.2023 S. Kumar SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.