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2023 (7) TMI 625 - HC - GSTRejection of application of the petitioner for releasing of the vehicle Truck - proceedings of detention of the vehicle of the petitioner was instituted on 04.01.2021 - applicability of amended provision of Section 129 of the GST Act - HELD THAT - Having perused the pleadings made in the present petition along with the return of the State, the contention raised by the learned State counsel that the amended provision of Section 129 of the GST Act, which has come into effect on 1st January, 2022, cannot be made applicable in the case of the petitioner, has substance. Hence, the prayer of the petitioner for release of the vehicle is accordingly rejected. The instant petition is accordingly dismissed.
Issues Involved:
1. Rejection of application for releasing a vehicle under Section 129 of the GST Act based on the amended provision. Summary: The petitioner filed a writ petition aggrieved by the rejection of their application for releasing a truck under supurdnama. The petitioner sought various reliefs including directing the authorities to release the vehicle, pay legal costs, expenses, and damages. The petitioner argued that the rejection was arbitrary and discriminatory, violating Article 14 of the Constitution, as the authority did not consider the provisions of Section 129 of the GST Act. The State contended that the amended provision of Section 129 of the GST Act, effective from January 1, 2022, could not be applied retrospectively to the petitioner's case. The State argued that the petitioner's liability to pay penalty was Rs. 34,65,144, and the detention of the vehicle was justified under the Act to prevent tax evasion. Notices and demand orders were served to the petitioner, who did not respond or pay the instructed amount. The State maintained that the amended provision could not be availed by the petitioner as the proceedings were initiated before its enactment. After considering the arguments and pleadings, the Court found merit in the State's contention that the amended provision of Section 129 of the GST Act could not be applied to the petitioner's case. Consequently, the Court rejected the petitioner's prayer for the release of the vehicle and dismissed the petition.
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