2021 (12) TMI 659 - HC - GST

Detention of vehicles - violation of relevant provision of State GST Act - petitioner submits that the impugned order of the Appellate Authority is further appealable under the statute but now the said forum of Tribunal is not available - HELD THAT - Since no further Appellate forum is available at present against the impugned order of the Appellate Authority, this writ petition should be admitted and the issues involve in this writ petition require affidavit from the respondents for final adjudication. So far as the release of the detained vehicle with the goods is concerned, that shall be released by the respondents concerned on condition of making deposit of further amount of tax of ₹ 3,38,400/- determined, within two weeks from the date, and if such amount is deposited with the authority concerned, the vehicle in question along with goods shall be released by the respondent within three days from the date of receipt of such deposit and subject to compliance of other formalities. List this matter for final hearing after five weeks after vacation.

Summary

Issues Involved:
Challenge to impugned action by GST authority, appeal before Appellate Authority, availability of further appellate forum, release of detained vehicle with goods, final adjudication.

Analysis:
The petitioner challenged the GST authority's action of detaining vehicles with goods, citing a violation of the State GST Act. An adjudication order was passed, imposing a tax of ?3,38,400 and a penalty of ?21,20,000. The petitioner appealed to the Appellate Authority, which upheld the adjudication order. The petitioner contended that the order of the Appellate Authority was further appealable, but the Tribunal was not available. The petitioner had made a pre-deposit of the disputed demand while filing the appeal. Now, seeking release of the detained vehicle, the petitioner moved to challenge the Appellate Authority's order.

The judge noted the unavailability of a further Appellate forum against the Appellate Authority's order and admitted the writ petition. The issues raised required an affidavit from the respondents for final adjudication. Regarding the release of the detained vehicle with goods, the judge directed the concerned respondents to release the vehicle upon depositing an additional tax amount of ?3,38,400 within two weeks. Upon compliance and deposit, the vehicle should be released within three days, subject to fulfilling other formalities.

The respondents were instructed to file an affidavit-in-opposition within two weeks after the Christmas vacation, with the petitioner given one week to reply thereafter. The matter was listed for final hearing five weeks after the vacation period. Both parties were advised to prepare short written notes of arguments for the hearing.