Home Case Index All Cases GST GST + HC GST - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 475 - ALLAHABAD HIGH COURTTrue owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - HELD THAT:- Undisputedly, show cause notice was issued on 17.08.2021 calling for a reply by 23.08.2021. While the petitioner claims to have submitted his written reply on 23.08.2021, he further claims to have deposited ₹ 1,37,232/- through on-line mode on 23.08.2021 itself being amount equivalent to the tax payable on the goods detained and the penalty calculated at the rate equal to tax. Proof of that payment has been annexed as Annexure No. 7 to the writ petition. While Shri C.B. Tripathi would contend that the goods are not traceable to a bona-fide owner at the same time, in the facts of the present case, it does appear that the impugned order dated 24.08.2021 had been passed without consideration of the petitioner's claim to ownership over the goods in question. Conclusion that may have been drawn contrary to the claim of the petitioner is exparte. At the same time, there is evidence of the petitioner (claiming as owner) having deposited the amount of ₹ 1,37,232/- on 23.08.2021 which was the date fixed in the proceedings initiated under the notice dated 17.08.2021 issued under Section 129(3) of the Act. The order dated 24.08.2021 cannot stand, as the same appears to have been passed ex-parte against the petitioner without consideration of his claim. The order dated 24.08.2021 is hereby set aside - matter is remitted to the respondent no. 2 to pass a fresh order after considering the petitioner claim over the goods. the petitioner shall appear before the respondent no. 2 on 13.10.2021 - Petition allowed by way of remand.
|