2018 (9) TMI 369 - HC - GST

Seizure of goods alongwith Vehicle - till date no order passed inspite of appeal - Held that - Learned Standing Counsel appearing for the respondents is not in a position to inform why the appeal could not be decided and where the seized goods are kept by the authorities till they are ordered to be released by the competent authority or court. The respondents cannot be keep on detaining or seizing the goods and to keep them on the road itself which may ultimately create numerous other problems - the Appellate Authority that is respondent no. 4 is directed to decide the appeal of the petitioners in accordance with law - petition disposed off.

Summary

Issues involved:
Seizure of goods under Section 129 of the U.P. G.S.T. Act, delay in deciding appeal, release of seized goods and vehicle.

Analysis:

1. Seizure of Goods under Section 129 of the U.P. G.S.T. Act:
The petitioners, registered dealers, had their goods seized along with the vehicle under Section 129 of the U.P. G.S.T. Act. They challenged the seizure through a writ petition, which was dismissed with liberty to approach the Appellate Authority. The respondents failed to provide information on the location of the seized goods, causing inconvenience and potential problems due to the goods being left on the road.

2. Delay in Deciding Appeal:
Despite the petitioners following the court's direction to appeal before the Additional Commissioner, Grade-II, no final order had been passed, resulting in the continued detention of the seized goods and the vehicle. The delay in deciding the appeal was a significant concern as it prolonged the situation and created uncertainty for the petitioners.

3. Release of Seized Goods and Vehicle:
In light of the circumstances, the High Court directed the Appellate Authority to decide the appeal expeditiously, ideally within a month, and ordered the immediate release of the seized goods and vehicle upon the petitioners providing security equivalent to the value of the goods. This decision aimed to resolve the issue promptly and alleviate the petitioners' predicament caused by the prolonged detention of their goods and vehicle.

In conclusion, the High Court's judgment addressed the issues of the seizure of goods under the U.P. G.S.T. Act, the delay in deciding the appeal, and the release of the seized goods and vehicle. The court's directive for expeditious resolution and immediate release of the goods upon security provision underscored the importance of timely and fair adjudication in matters concerning the seizure and detention of goods under tax laws.