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2021 (2) TMI 990 - HC - GSTDetention of goods alongwith vehicle - contention of the learned counsel for the petitioner that G.S.T. Tribunal under the Act, 2017 has yet not been constituted - Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 - HELD THAT - Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act/ U.P. GST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh. Release of vehicle - HELD THAT - A self contained procedure has been provided under the C.G.S.T. Act, 2017 for release of the vehicle on fulfillment of the conditions after seizure of the goods and conveyance under Section 129 of the Act, itself. The petitioner has to comply with the provisions of the Act. The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner. Petition disposed off.
Issues:
1. Challenge to order under Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 and Section 107 of the Act for levy of tax and penalty. 2. Constitution of GST Tribunal under the Act, 2017. 3. Release of seized vehicle/tractor and goods under Section 129 of the Act. Analysis: 1. The petitioner challenged the orders under the CGST Act, 2017, contending that the GST Tribunal was not constituted, depriving the petitioner of the appeal remedy under Section 112. The High Court previously directed the GST Council to recommend the establishment of the State Bench and Area Benches of the Appellate Tribunal in Uttar Pradesh. The Court ordered the Central Government to specify the benches and ensure their functionality by a set date. It allowed petitioners to appeal to the Appellate Tribunal once established, preventing coercive actions until then. The Court granted relief to the petitioners and disposed of the writ petitions without costs. 2. Regarding the release of the seized vehicle/tractor and goods, the Court noted the self-contained procedure in the CGST Act, 2017 for release upon fulfilling conditions after seizure under Section 129. The petitioner must comply with the Act's provisions for the release, making it subject to meeting the necessary conditions. The Court concluded that it cannot issue a direction as requested in the second prayer of the petition. Consequently, the writ petition was disposed of with directions only concerning the first prayer challenging the orders under the CGST Act, 2017. This judgment addressed the challenges faced by the petitioner in appealing under the CGST Act, 2017 due to the absence of the GST Tribunal in Uttar Pradesh. It highlighted the steps taken by the Court and the directions issued to establish the Tribunal for providing a remedy to aggrieved parties. Additionally, it clarified the procedure for the release of seized goods and vehicles under the Act, emphasizing compliance with statutory requirements for release.
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