2024 (11) TMI 374 - HC - GST

Jurisdiction of authorities to seize goods not in transit - HELD THAT - The issue decided by the Supreme Court in The State of Punjab Vs. M/s Shiv Enterprises and others 2023 (1) TMI 842 - SUPREME COURT where the Apex Court accordingly came to the conclusion that it is not for this Court to opine anything whether there was any evasion of tax or not while not interfering in the orders releasing the goods in question. The petition is dismissed.

Summary

Issues:
1. Jurisdiction of authorities to seize goods not in transit.

Analysis:
The judgment by the High Court involved the disposal of twenty-two writ petitions with a common question of law. The issue revolved around the jurisdiction of authorities to seize goods not in transit. The petitioner contended that the orders were passed without jurisdiction, but the court refrained from re-examining this aspect. The court referenced a previous case, 'The State of Punjab Vs. M/s Shiv Enterprises and others,' where it was held that the writ court should not interfere in disputed questions of facts. The court emphasized that it is not its role to act as the Assessing Authority and that the petitioner should present relevant material to the authorities to address the show cause notice. The judgment highlighted that the High Court erred in entertaining the writ petition against the show cause notice and setting it aside, as the matter should be considered in the appropriate proceeding. The court concluded that the petitioner had an alternative remedy to present the case before the authorities, and hence, dismissed the writ petitions.

The court noted that the argument regarding the authorities having no jurisdiction to seize goods not in transit was examined in a previous judgment by a co-ordinate Bench. As the issue had already been addressed in the prior judgment, the court declined to re-examine it. Consequently, the court dismissed the writ petitions, stating that all pending applications were disposed of accordingly.