2021 (9) TMI 1010 - HC - GST

Detention or seizure of goods or conveyance - opportunity of hearing to the petitioner not provided - Section 129(1) of the Central GST Act - seeking permission that petitioner may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition - HELD THAT - The present proceedings are found to have been terminated by the Supreme Court. The present petition is dismissed with aforesaid liberty.

Summary

Issues:
Petition for writ of Mandamus regarding Section 129(1) of Central GST Act.

Analysis:
The High Court considered a petition seeking a writ, order, or direction in the nature of Mandamus regarding the proviso to Section 129(1) of the Central GST Act. The petitioner requested that no order of detention or seizure of goods or conveyance should be issued without providing an opportunity of hearing. The State's Standing Counsel mentioned that a similar matter had reached the Supreme Court as Special Leave Petition (C) No.25291 of 2019. The Supreme Court had issued an order that deemed all pending Writ Petitions before the High Court to have been disposed of accordingly. This common order aimed to prevent inconsistency in the application of the law and eliminate the need for multiple appeals by the State or assessee against unstable orders/directions passed by the High Court. Consequently, the High Court concluded that the matter had been settled as per the Supreme Court's order.

The petitioner's counsel requested permission to institute or pursue the statutory remedy of appeal against the impugned order in the present petition. The State's counsel did not object to this request as long as the remedy had been or would be availed in accordance with the law. Given these circumstances, the High Court found that the proceedings had been terminated by the Supreme Court. Therefore, the High Court dismissed the present petition but granted the petitioner the liberty to pursue the statutory remedy of appeal as per the law.