2023 (1) TMI 1166 - HC - GST

Legality of search, seizure, actions and prepared panchnama - legality of release of 5 seized trucks which were empty and not loaded with any goods - direction to respondent No.4 to get the goods stored under seized 20 barrels be tested for its characteristics, specification and ingredients by appropriate government laboratory - HELD THAT - Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in accordance with the law expeditiously. Petition dismissed.

Summary

Issues:
1. Application for amendment
2. Question of admission
3. Relief sought by the petitioner
4. Seizure of goods and trucks
5. Challenge to search, seizure, and panchnama
6. Release of seized trucks
7. Grievance regarding loan repayment
8. Request for testing of goods
9. Jurisdiction of adjudicating authority
10. Show cause notice
11. Competency of respondent No.4
12. Disposal of the Writ Petition

Analysis:
1. The judgment begins with the consideration of an application for amendment, which is allowed based on the reasons mentioned in the application. The necessary amendment is directed to be incorporated.

2. Moving on to the question of admission, the petitioner had filed a petition seeking various reliefs, including declaring the search, seizure, and actions as illegal. The facts of the case involve the seizure of trucks loaded with goods and the subsequent release of some trucks.

3. The petitioner's grievance includes the inability to use the trucks due to conditions imposed, affecting loan repayment. Additionally, there is a request for testing the goods stored under seized barrels.

4. The respondent, representing the GST Department, argues that the petition is misconceived as it challenges actions taken after a completed investigation and issuance of a show cause notice. The jurisdiction of the adjudicating authority and the transfer of proceedings are highlighted.

5. Considering the issuance of a show cause notice, the court concludes that the petitioner has an efficacious remedy to contest the notice before the adjudicating authority. The petitioner is directed to approach the competent authority for any further applications.

6. Ultimately, the court dismisses the Writ Petition, stating that no interference is warranted. The judgment emphasizes the need for the competent authority to consider any future applications from the petitioner promptly and in accordance with the law.