2018 (12) TMI 609 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – Section 67(2) of the UPGST Act – Held that:- The proceedings under Section 130 can be initiated only when the person transporting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 129(1) of UPGST Act – The matter requires consideration. – Writ Tax No. – 1518 of 2018 Dated:- 30-11-2018 – Shashi Kant Gupta Versus Mrs. Manju Rani Chauhan JJ. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri C.B.Tripathi, learned Standing Counsel. Learned counsel for the petitioner has submitted that the petition
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aforesaid matter is still pending and is sub-judicate before this Court but the respondent no.3 has illegally proceeded against the petitioner by issuing the notice as well as by passing the impugned order. He has further submitted that under Section 67 (2) of the UPGST Act provides for confiscation of goods or documents or books or things, therefore, at the time of initiation of the proceedings under Section 67 of the Act, the respondent no.3 had already seized the goods which has been released subsequently by the direction of this Court and the entire proceedings initiated by the respondent no.3 is under challenge before this Court, therefore the proceedings again initiated by the respondent no.3 for confiscation of the goods, which is no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ceedings shall be initiated in accordance with provisions of Section 130. He has further submitted that from the perusal of the aforesaid Section 129(6), it is clear that the proceedings under Section 130 can be initiated only when the person transporting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 129(1) of UPGST Act. He has further submitted that Section 129 and Section 130 of the UPGST Act can be invoked only in those cases where the goods are in transportation for supply of goods or for receiving of goods and the above sections are not applicable on the goods found at the registered taxable persons' declared registered office or god
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =