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2022 (2) TMI 126 - HC - GSTSeeking release of seized goods alongwith vehicle - detention on the plea that no document with regard to movement of the goods being carried by the vehicle i.e., granite slabs was produced - procedure under statutes contemplated under law was not properly followed - principles of natural justice - HELD THAT - The Court is not inclined to interfere in the matter. Keeping in mind the provisions of Section 129(2) of A.P.G.S.T. Act, as also that once such proceeding has been initiated, the same is now required to be taken to its logical conclusion. The writ petition stands disposed of with liberty to the petitioner to get the proceeding which has already been initiated by the authorities taken to its logical conclusion, besides praying before the authorities concerned for provisional release of the vehicle, which shall be considered by the authorities concerned in accordance with law expeditiously.
Issues:
Petitioner seeking a writ of mandamus for the release of seized vehicle under Article 226 of the Constitution of India, detention of vehicle without producing necessary documents, interpretation of Andhra Pradesh Goods and Services Tax Act, 2017 (A.P.G.S.T. Act) regarding detention and release of goods and conveyances, distinction between conveyances and goods under the law, principles of natural justice, and the relevance of Supreme Court judgment in similar cases. Analysis: 1. Writ of Mandamus: The petitioner sought a writ, order, or direction under Article 226 of the Constitution of India to declare the seizure of the lorry vehicle as illegal, arbitrary, and against the principles of natural justice. The petitioner claimed ownership of the vehicle and requested its release from custody. 2. Detention of Vehicle: The authorities detained the vehicle due to the absence of documents related to the movement of granite slabs being transported. The petitioner, as a transporter hired by a granite factory, argued that the detention should only apply to the concerned consignment and not the vehicle itself. 3. Interpretation of A.P.G.S.T. Act: The Government Pleader, Commercial Tax, justified the detention under the A.P.G.S.T. Act, specifically Section 129(2), which allows for the detention, seizure, and release of goods and conveyances in transit. The law was interpreted to not differentiate between conveyances and goods, leading to the detention of the vehicle in question. 4. Principles of Natural Justice: The authorities issued a notice under FORM GST MOV-02, providing an opportunity for the concerned person to show cause within seven days and appear for a hearing. It was argued that these procedures ensured compliance with the principles of natural justice. 5. Supreme Court Judgment Reference: Reference was made to a Supreme Court judgment emphasizing that High Courts should refrain from directly intervening in cases of goods seizure and instead direct the parties to follow the prescribed procedures for release. The judgment highlighted the need to comply with the statutory provisions for release of seized goods. 6. Court Decision: After considering the arguments and provisions of the A.P.G.S.T. Act, the Court declined to interfere in the matter. The Court emphasized the need to follow the statutory procedures for the release of the seized vehicle and directed the petitioner to pursue the proceedings initiated by the authorities to their logical conclusion. 7. Disposition of Writ Petition: The writ petition was disposed of with liberty granted to the petitioner to continue the proceedings initiated by the authorities and request provisional release of the vehicle. The authorities were instructed to consider the request in accordance with the law promptly, with no costs imposed on either party. 8. Miscellaneous Petitions: Any pending miscellaneous petitions were also disposed of as part of the judgment, bringing the legal proceedings to a close. This detailed analysis of the judgment from the Andhra Pradesh High Court covers the various issues involved, the arguments presented by both parties, the interpretation of relevant legal provisions, and the final decision rendered by the Court.
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