M/s RK Overseas Versus Union Of India And 3 Ors
GST
2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) , [2019] 62 G S.T.R. 347 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
WRIT TAX No. – 111 of 2018
GST
Hon'ble Pankaj Mithal and Hon'ble Saral Srivastava, JJ.
Counsel for Petitioner :- Naveen Chandra Gupta
JUDGEMENT
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India.
The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act).
The ord
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Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions.
Section 121 of the Act which provides for non-appealable orders reads as under:-
“121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the
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eizure.
In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction.
This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the l
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