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2020 (12) TMI 93 - HC - GSTMaintainability of petition - availability of alternative remedy - Confiscation of goods and conveyance - inter-state transaction - contravention of Sub-Sections (i) and (v) of the provisions of Section 130(1) of the KGST Act/CGST Act - HELD THAT - This Court is of the considered view that the petitioner must avail the alternative remedy under Section 107 of the CGST Act. At this point of time, Sri Hema Kumar, learned Additional Government Advocate points out that the authorities have not taken any precipitous action because the appeal time has not lapsed. If this be so, it would be just and reasonable to dispose of this writ petition with liberty to the petitioner to avail alternative remedy under Section 107 of the CGST Act, while directing the authorities not to take precipitous action in the limitation period within which appropriate appeal could be filed by the petitioner. Petition disposed off.
Issues:
1. Confiscation of goods and conveyance under Section 130 of KGST Act, CGST Act, and IGST Act. 2. Inter-state transaction involving the purchase of arecanut and transfer to Delhi. 3. Failure to produce e-way bill during transportation. 4. Alternative remedy under Section 107 of CGST Act. 5. Availability of appeal under Section 107 of CGST Act. Analysis: 1. The judgment deals with the confiscation of goods and conveyance under Section 130 of the Karnataka Goods and Services Tax Act, 2017 (KGST Act), Central Goods and Services Tax Act, 2017 (CGST Act), and Integrated Goods and Services Tax Act, 2017 (IGST Act). The Commercial Tax Officer passed orders for confiscation based on contravention of specific provisions of Section 130(1) of the KGST Act/CGST Act, indicating a legal action taken against the petitioner. 2. The petitioner argued that the transaction involving the purchase of arecanut from one location and its transfer to another state constituted an inter-state transaction. According to the petitioner, under Section 10 of the IGST Act, the state where the goods were received should collect taxes. The petitioner also claimed that the failure to produce the e-way bill during transportation was a genuine mistake, implying a defense against the allegations made by the authorities. 3. The issue of the failure to produce the e-way bill during transportation was raised by the petitioner as a bona fide error. The petitioner contended that the driver's inability to present the e-way bill during the interception of the vehicle should not lead to the imposition of tax, penalty, or fines on the market value of the goods. This argument aimed to challenge the basis on which the authorities took action against the petitioner. 4. The Additional Government Advocate highlighted that the petitioner had an alternative legal recourse available under Section 107 of the CGST Act. The mention of this alternative remedy suggested that the petitioner could appeal against the decision through the prescribed legal process. The reference to a Division Bench decision further supported the availability of such an appeal mechanism. 5. The judgment emphasized the need for the petitioner to pursue the alternative remedy under Section 107 of the CGST Act. Considering the legal position established by a previous Division Bench decision, the court directed the petitioner to avail of the appeal process provided under Section 107. The judgment also acknowledged that no immediate action had been taken by the authorities due to the pending appeal period, ensuring fairness in the resolution of the case. Ultimately, the writ petition was disposed of with instructions for the petitioner to utilize the available legal recourse while preventing any hasty actions by the authorities during the appeal period.
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