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2021 (9) TMI 783 - HC - GSTSeizure order - seeking release/restore the goods seized on 23rd August, 2021 from the premises of the petitioner unconditionally - HELD THAT - Issue notice - List on 02nd December, 2021.
Issues: Challenge to INS-01, INS-02, INS-03, and related orders; Petition seeking release of seized goods and challenge to approval system legality.
Challenge to INS-01, INS-02, INS-03, and related orders: The petitioner filed a writ petition challenging the INS-01 issued by the Special Commissioner, the seizure through INS-02, and the order of prohibition in INS-03, all dated 23rd August, 2021. Additionally, the petitioner sought a direction for the release and restoration of the goods seized from their premises unconditionally. The petitioner contended that the system of assigning function by approval on the file by the Commissioner was illegal and not in accordance with the law. The court issued notice to the respondent, who accepted it. The respondent was granted three weeks to file a counter affidavit, with the petitioner allowed to file a rejoinder affidavit before the next hearing scheduled for 2nd December, 2021. Petition seeking release of seized goods and challenge to approval system legality: The court noted that the petitioner had not yet filed an application seeking the release of the goods under Section 67(6) of the Delhi GST Act. The petitioner's counsel assured the court that the application would be filed on the same day. If the application was filed within the specified time, the respondent was directed to hear the petitioner's authorized representative on 17th September, 2021, and decide on it by way of a reasoned order in accordance with the law before 22nd September, 2021. It was emphasized that the respondent should decide on the petitioner's application under Section 67(6) without being influenced by the previous order dated 8th September, 2021. The court ordered the upload of the decision on the website immediately and the forwarding of a copy to the counsel via email.
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