Advantage India Logistics Pvt. Ltd. Versus Union of India & others
GST
2018 (9) TMI 1417 – MADHYA PRADESH HIGH COURT – 2018 (19) G. S. T. L. 46 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 23-8-2018
Writ Petition No. 16266 of 2018
GST
Shri Pankaj Kumar Jaiswal And Shri Sunil Kumar Awasthi, JJ.
For the Petitioner : Shri Vivek Dalal, learned counsel
For the Respondent Nos. 2 to 3 – State : Shri Romesh Dave, learned Government Advocate
ORDER
PER P.K. JAISWAL, J.
In the present writ petition, the petitioner – Advantage India Logistics Private Limited is praying for quashment of seizure memo dated 15.07.2018 (Annexure-P/1) issued under Section 129(1) of Madhya Pradesh Goods & Services Tax Act, 2017 (in short “the MPGST Act, 2017”).
2. According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short “the IGST Act, 2017), pa
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purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
6. From perusal of the aforesaid, it is clear that the officers appointed under the MPGST Act, 2017 was authorized to be proper officers for the purposes of the IGST Act.
7. At present, no notification was issued by the Central Government under Section 4 of the IGST Act. By order dated 12.10.2017, the respondent No.4 was authorized as proper officer and was bestowed with powers such as inspection, search and seizure under Section 68 of the MPGST Act. Serial Nos.31 and 57 of the order dated 12.10.2017 (Annexure-R/1) reads as under :-
S. No.
Section
Functions Assigned
Desgination of Proper Officer
31
68(3)
To intercept any conveyance to inspect documents, devices and goods
Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant
57
129(3)
To issue
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issued on 13.07.2018 to inspect the subject vehicle on 15.07.2018. On inspection, the respondent No.4 in exercise of powers under Section 129(1) of the MPGST Act passed the seizure order (Annexure-P/1) on 15.07.2018.
10. The respondent No.4 in compliance of the statutory mandate under Section 129(6) has passed a final order dated 23.07.2018 directing the petitioner to pay an amount of Rs. 4,20,266/- (minimum) as tax and penalty in terms of Section 129(3) of the MPGST Act.
11. Against the aforesaid final order dated 23.07.2018, statutory appeal under Section 109 of the Act has been provided.
12. Learned counsel for the petitioner has drawn our attention to Article 246-A and 269-A of the Constitution which was brought by one hundred and first (101) amendment on 08.09.2016 and submitted that Parliament has exclusive power to make laws with respect to goods and service tax where the supply of goods, or of services, or both takes place in the course of inter-state trade or commerce. As
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