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2023 (12) TMI 1275 - HC - GSTSeeking release of the confiscated goods and conveyance - transaction was being carried out in contravention of the provisions of Punjab GST Act, 2017 and with intention to evade tax. Counsel for the petitioners submits that the petitioners have financial handicap as such and are not in a position to deposit the amount twice over at one point of time. Accordingly, he prays that directions be issued firstly to refund the amount so that thereafter it can be deposited by the correct person for release of the goods and the vehicle. HELD THAT - Keeping in view the admitted fact as such and the response filed by the State, the present writ petition is disposed off by issuing directions to the Superintendent, Muktsar Ward I, Central GST/Jurisdictional Officer where the penalty and fine had been wrongly deposited by petitioner No. 1 to refund the said amount within a period of 10 days from the date of receipt of certified copy of the order. Thereafter, if the said amount is deposited by petitioner No. 2, the said goods and the vehicle be released within a period of one week thereafter.
Issues involved:
The issues involved in the judgment are release of confiscated goods and conveyance, payment of demanded tax and penalty, ownership of goods and vehicle, refund of wrongly deposited penalty, financial hardship of petitioners. Release of confiscated goods and conveyance: The petitioner filed a petition seeking directions for the release of confiscated goods and conveyance after paying the demanded tax and penalty. The vehicle in question was registered in the name of petitioner No. 2, but the penalty was deposited by petitioner No. 1. The State submitted that the penalty was wrongly deposited and cannot be adjusted, and petitioner No. 1 can seek a refund and utilize the amount for future tax liabilities. The conveyance will be released once the penalty and fine are rightly deposited in the name of petitioner No. 2. Refund of wrongly deposited penalty: The petitioners claimed financial hardship and inability to deposit the amount twice. They requested directions to refund the amount so that it can be deposited by the correct person for the release of goods and the vehicle. The court disposed of the writ petition by directing the jurisdictional officer to refund the wrongly deposited amount by petitioner No. 1 within 10 days. Subsequently, if the correct person, petitioner No. 2, deposits the amount, the goods and the vehicle should be released within a week.
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