Mawai Tempo Service vs. State Tax Officer

Held

The Court acknowledged the petitioner's submission that they are ready and willing to deposit the penalty amount. Consequently, the Court directed the petitioner to make a representation before the concerned authorities, along with the proof of deposit, within one week of the order. Upon receiving such a representation, the authorities were directed to take a decision regarding the release of the petitioner's goods and vehicle within one week thereafter. The Court did not delve into the merits of the challenge to the orders or notices but disposed of the writ petition based on the petitioner's willingness to comply with the deposit requirement and the authorities' subsequent action.

Facts

The petitioner, through counsel, filed a writ petition challenging an order comprising a summary order, FORM DRC-7, and a detailed order dated 28/11/2023, issued by Respondent No. 1 under Section 129 of the GST Act. The petitioner also sought to quash a Show Cause Notice dated 21.11.2023, issued under Section 129 of the GST Act, along with a Summary Show Cause Notice in FORM GST DRC-01. The petitioner further prayed for a direction to release their vehicle, bearing registration number HR38 AE 4580, which was stationed at the Mobile Squad Office, Rudrapur, Uttarakhand. The petitioner expressed willingness to deposit the penalty amount.

Key Issues

1. Whether the Court should issue a writ of certiorari to quash the order dated 28/11/2023, the summary order, FORM DRC-7, and the detailed order issued by Respondent No. 1 under Section 129 of the GST Act, along with the Show Cause Notice dated 21.11.2023 and the Summary Show Cause Notice in FORM GST DRC-01, issued by the Respondent under Section 129 of the GST Act, 2017. Petitioner's contention: The petitioner is ready and willing to deposit the penalty amount and seeks directions for the release of goods and the vehicle detained by the GST Department. Revenue's contention: Not recorded in the judgment.