M/S R P Enterprises vs. State Of U P And 2 Others
Held
The Court disposed of the writ petition by granting liberty to the petitioner to approach Respondent No. 3 (the concerned authority) by filing a fresh application for the release of goods under Section 129(1)(a) of the U.P. GST Act. The Court directed that if such an application is filed, Respondent No. 3 shall decide it in accordance with law, considering the documents submitted by the petitioner. This decision-making process must be completed within two weeks from the date of filing the application. The Court did not make a definitive finding on the entitlement to release under Section 129(1)(a) but facilitated the process for the petitioner to seek it from the appropriate authority.
Facts
The petitioner, M/s R P Enterprises, a registered dealer under the U.P. GST Act, filed a writ petition challenging the seizure of its vehicle on October 2, 2020. The seizure occurred because the invoice accompanying the goods was allegedly in the name of a different party, despite the petitioner loading the goods for transport and delivery to various purchasers. Proceedings for confiscation of the goods were pending. The petitioner contended that under Section 129(1)(a) of the Act, they were entitled to the release of goods pending adjudication, provided they complied with the specified requirements.
Key Issues
1. Whether the petitioner is entitled to the release of seized goods pending adjudication under Section 129(1)(a) of the U.P. GST Act, subject to compliance with its provisions? Petitioner's Argument: The petitioner argued that Section 129(1)(a) of the Act mandates the release of goods pending adjudication if the owner pays the tax, penalty, and charges payable. They asserted their right to this release upon fulfilling these conditions. Respondent's Argument: The respondent (State of U.P. and others) contended that if the petitioner approaches the concerned authority and satisfies them that they fall within the scope of Section 129(1)(a), the authority would decide the matter expeditiously and in accordance with law.
Sections Cited
Section 129(1)(a)
AI-generated summary — verify with the full judgment below
Court No. - 32 Case :- WRIT TAX No. - 618 of 2020 Petitioner :- M/S R P Enterprises Respondent :- State Of U P And 2 Others Counsel for Petitioner :- Naveen Chandra Gupta,Manish Gupta Counsel for Respondent :- C.S.C.
Hon'ble Shashi Kant Gupta,J.
Hon'ble Pankaj Bhatia,J.
The present petition has been filed alleging that the petitioner is a registered dealer under the U.P. GST Act w.e.f. 2.6.2020 and as per the order received from various shop keepers, the petitioner loaded the goods on the vehicle for its transport and delivery to the said purchasers, however, the vehicle of the petitioner were seized on 2.10.2020 merely on the ground that invoice was found to be in the name of some other party.
The submission of the counsel for the petitioner is that although proceedings for confiscation of goods are pending consideration, however, in terms of the mandate of Section 129 (1) (a) of the Act, the petitioner is entitled for release of the goods pending adjudication, subject to the petitioner complying with the requirement as specified under Section 129(1) (a).
Sri Tripathi, appearing on behalf of respondents argues that if the petitioner approaches the authority concerned and satisfie
The judgment continues below.
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