2019 (2) TMI 1450 - HC - GST

Release of seized vehicle alongwith the goods - Sub-section (1) of Section 129 of the Punjab Goods and Services Tax Act, 2017 - Section 20 of the Integrated Goods and Services Tax Act read with sub-Section (3) of Section 68 of the Central Goods and Services Tax Act, 2017 - Held that - We dispose of the present petition by directing respondent No.3 to take a decision on the representation dated 25.01.2019 (Annexure P-2), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order.

Summary

Issues:
1. Petition filed under Articles 226/227 for mandamus to release vehicle detained under tax laws.

Analysis:
The petitioner filed a petition under Articles 226/227 seeking a writ of mandamus to direct respondent No.3 to release a vehicle detained for discrepancies found while transporting goods. The vehicle was detained under Section 129 of the Punjab Goods and Services Tax Act, 2017, and related provisions. The owner of the goods had already deposited 10% of the tax demand, but the request for release was rejected unless the entire tax and penalty amount was paid. The petitioner, as the registered owner of the vehicle, moved a representation for release after unloading the goods, which remained unanswered. The petitioner's counsel highlighted the representation made on 25.01.2019 to respondent No.3, emphasizing the lack of action on it.

The High Court, after considering the petition and without delving into the case's merits, disposed of the petition by directing respondent No.3 to decide on the representation dated 25.01.2019. The court instructed respondent No.3 to pass a speaking order in accordance with the law, providing an opportunity for the petitioner to be heard within one week from the receipt of the order's certified copy. This decision aimed to ensure a fair and timely resolution to the issue raised in the petition.