Shivakant vs. State Of U.P. And 2 Others
Held
The Court held that the petitioner has a duty to come forward with specific documents to prove ownership and interest in the goods. The Court observed that the GST Act provides for the release of goods upon payment of the due tax or by following other prescribed procedures. The Court rejected the plea for release based solely on the ground of starvation, stating that such a plea would not be a basis for legal recourse without fulfilling statutory requirements. The Court directed the petitioner to approach the concerned authority (respondent no. 3) by filing an application under Clause (c) of Sub-section (1) of Section 129 of the GST Act, 2017, read with the CGST Act, 2017. The Court stated that such an application would be considered and decided in accordance with the law.
Facts
The petitioner, Shivakant, filed a writ petition challenging an order of seizure assessment dated September 17, 2021, passed by the Assistant Commissioner (Mobile Squad)-2nd, Kanpur Nagar. The order concerned a three-wheeler vehicle (U.P.78 BT 2746) carrying 520 Kg of betel nut, which was seized for being transported without proper documentation. The petitioner claimed to be suffering from starvation due to the seizure. The respondent authorities contended that the goods could only be released upon compliance with the provisions of the GST Act, specifically by following the procedure outlined in Section 129(1)(c) and submitting FORM GST MOV-08.
Key Issues
1. Whether the goods seized under the GST Act can be released solely on the petitioner's plea of starvation, without adhering to the statutory procedures for release? (Question of law) Petitioner's contention: The petitioner, appearing in person, argued that he was facing starvation due to the seizure of the betel nut and impliedly sought release on this humanitarian ground. Respondent's contention: The State argued that the GST Act, 2017, mandates adherence to specific procedures for the release of seized goods. They contended that mere claims of starvation do not override the statutory requirements, and the petitioner must follow the provisions of Section 129(1)(c) of the GST Act, 2017, read with the CGST Act, 2017, by filing FORM GST MOV-08 and complying with other formalities.
Sections Cited
Section 68, Section 129, Section 129(1), Section 129(1)(c)
AI-generated summary — verify with the full judgment below
Court No. - 39 Case :- WRIT TAX No. - 976 of 2021 Petitioner :- Shivakant Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- In Person Counsel for Respondent :- C.S.C. Hon'ble Arvind Kumar Mishra-I,J. Hon'ble Om Prakash Tripathi,J. Heard Shri Shivakan (petitioner) is present in person. In this writ petition, it has been directed against the order of seizure assessment under the relevant G.S.T. Act vide order impugned dated 17.09.2021 passed by respondent no.
A copy of order dated 17.09.2021 has been annexed as Annexure-2 to the writ petition whereby the Assistant Commissioner (Mobile Squad)-2nd Kanpur Nagar as far order wherein Vehicle No. U.P.78 BT 2746 (Three Wheeler) and the owner of the vehicle was Janardan. During the course of transportation from Collector Ganj, Kanpur to Fazal Ganj, Kanpur when inspected by the self tax authorities and papers were demanded from the carrier, no papers were produced. Otherwise under this circumstances the goods loaded on the three wheeler were checked, entire weight of the goods with the vehicle was 1450 Kg. It was further noticed that the vehicle is 930 Kg. whereas deducting the weight of vehicle, weight of goods was 520 Kg
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