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2020 (2) TMI 670 - HC - GSTRelease of goods alongwith the vehicle - inquiry sought by an independent agency against the role of respondent no. 4 on account of his having exercised the powers in an illegal and arbitrary manner - Punjab GST Act, 2017 - HELD THAT:- Though the petitioner has tried to make out a case of having made an innocuous prayer of seeking release of goods under the provisions of Section 129(1) of the Act, the copious material produced by the respondents shows the modus operandi being employed for the purpose of evasion of the tax liability under the provisions of the Act and on that count the status of the petitioner in seeking release of the goods claiming himself to be the owner, if at this stage is recognized by the respondents, is likely to prejudice the plea/stand which has been taken by the respondent department. The status of the petitioner as owner of the goods is in question inasmuch as while the petitioner relies on E-way bill dated 7/12/2019 for claiming himself the consignee, the claim of the respondents is that the goods already stand delivered insofar as the E-way bill dated 7/12/2019 is concerned - Therefore, the claim of the petitioner as owner qua the goods which are loaded on the detained vehicle has to be determined by the competent authority in accordance with law and the said aspect cannot be preempted by directing release of the goods to the petitioner. Petition dismissed.
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