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2021 (12) TMI 323 - HC - GSTSpot of starvation on account of seizure of goods - Betel Nuts - Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017- HELD THAT - Respondent Nos. 1, 2 3 are represented through State and claim that so far as under the G.S.T. Act 2017 concerned are required to get the goods released unless and until that is done. There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 whereby FORM GST MOV-08 represented before the authorities concerned among other compliance and to get the goods seized release. It is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner and with the interest of the goods he may file as per G.S.T. and there are provision that goods may be released by paying tax which is due against him otherwise to show that he is threatened by some any person would not come through rescue of his legal rights and no consideration is observed in that regard however the petitioner to approach the authority concerned in particular respondent no. 3 through any such application is required to be moved under the Clause (C) of Sub-section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 that same shall be considered and decided in accordance with law. Petition disposed off.
Issues:
Seizure assessment under the relevant G.S.T. Act - Petitioner's contention of starvation due to seizure of goods - Requirement for specific papers to prove ownership and interest in goods for release. Analysis: The judgment pertains to a writ petition challenging an order of seizure assessment under the G.S.T. Act issued by respondent no. 3. The order impugned was passed concerning the seizure of a three-wheeler carrying betel nuts without proper documentation during transportation. The weight of the goods was found to be 520 Kg, and the vehicle was 930 Kg, leading to the seizure under relevant provisions of the G.S.T. Act 2017. The petitioner, representing himself, raised concerns about facing starvation due to the seizure of the betel nuts by the authorities. However, the court noted that the petitioner must comply with the provisions of the G.S.T. Act to secure the release of the seized goods. Respondent nos. 1, 2 & 3 argued that the petitioner cannot solely claim release based on starvation and must follow the prescribed procedures outlined in Section 129 of the G.S.T. Act 2017, including submitting FORM GST MOV-08 for the release of the goods. Upon reviewing the grounds presented in the petition, the court emphasized the petitioner's duty to provide specific papers demonstrating ownership and interest in the goods. Merely claiming starvation without fulfilling the legal requirements for release, such as paying due taxes or demonstrating ownership, would not suffice. The court directed the petitioner to approach respondent no. 3 with a formal application under Clause (C) of Section 129 of the G.S.T. Act 2017 for due consideration and decision in accordance with the law. In conclusion, the writ petition was disposed of with the court's observation that the petitioner must adhere to the legal provisions and procedures outlined in the G.S.T. Act for the release of the seized goods. The judgment underscores the importance of compliance with statutory requirements and the necessity of providing specific documentation to establish ownership and entitlement to the goods in question.
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