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2024 (4) TMI 413 - HC - GSTValidity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - HELD THAT - Since issuance of the Tax Invoice and its presence at the time of the detention of the goods is not doubted and further inasmuch as on the date of transaction being performed the petitioner was a registered dealer, we dispose of the writ petition with the observation, the penalty be reduced in terms of Section 129(1)(a) of the State Act. Subject to payment of due amount within a period of three weeks, the goods and vehicle be released forthwith.
Issues involved: Challenge to penalty imposed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 on goods covered by Tax Invoice No. 2023-24/11 dated 4.8.2023 seized in transit on a truck.
Summary: 1. The petitioner, a registered dealer, challenged the penalty imposed under Section 129(1)(b) of the U.P.G.S.T. Act, 2017, on goods covered by a Tax Invoice. The petitioner's registration was subsequently cancelled, but the transaction in question was before the cancellation, making it traceable to a bona-fide person. 2. The petitioner expressed willingness to accept a lesser penalty under Section 129(1)(a) of the State Act. The court noted that the issuance of the Tax Invoice was not doubted, and since the petitioner was a registered dealer at the time of the transaction, the penalty was reduced accordingly. 3. The court ordered the release of the goods and vehicle upon payment within three weeks. It directed the Commissioner of Commercial Tax, U.P., to establish a mechanism for owners to file appeals electronically in cases of seizure or penalty, ensuring access to justice without hindrance. 4. The judgment emphasized the importance of maintaining verifiable measures for the creation of temporary IDs to facilitate appeals, ensuring that citizens are not deprived of their right to appeal due to procedural issues. The order was to be communicated for compliance by the Assistant Commissioner.
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