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2024 (3) TMI 1160 - HC - GSTSeeking release of goods in terms of the provision of Section 129(1)(a) of the U.P.G.S.T. Act 2017 - SCN issued to the petitioner in its capacity as the consignee - HELD THAT:- The transaction disclosed to the revenue authorities was one of job work return to the petitioner (a registered dealer in the State of Haryana) from a dealer in Daurala. The goods were intercepted during movement through the State of Uttar Pradesh - Penalty order has also been passed against the petitioner in its capacity as the consignee. The case of the revenue is that the petitioner has also prepared delivery challan of job worker and therefore, the penalty has been rightly imposed. At the same time, upon query made, learned counsel for the revenue fairly states, no person other than the petitioner has claimed the goods. Undoubtedly, under Section 129 of UPGST Act, 2017, different rates of penalties are prescribed depending upon the status of the person viz-a-viz, the goods that may have been seized. Again, undoubtedly the owner of the goods may not be visited with penalty exceeding 200 percent of the tax leviable on the offending goods. Learned counsel for the petitioner last submits that the goods may be made over to the petitioner subject to its complying Section 129 (1)(a) of UPGST Act, 2017 with liberty to appeal against the penalty order. The writ petition succeeds and is allowed at this stage itself to the extent, petitioner is permitted to obtain release of goods against furnishing security equal to 200 percent of the tax imposable on the goods.
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