GST Charcha – Seizure Order of Goods: Appealable or Not?
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 4-8-2018<\/p>\n
GST Charcha – Seizure Order of Goods: Appealable or Not?
\nAs seen recently after implementation of E-Way Bill, effectively from April 1, 2018, multiple cases of seizures of the goods\/conveyances in transit by the department by way of Order passed under Section 129(1) of CGST Act, 2017 (“CGST Act”), has raised concerns as to whether the order of seizure of goods under Section 129(1) of CGST Act is appealable or not?
\nIn this regard, various Writs have been filed before different High Courts across the Country and divergent views have been found with respect to the maintainability of the Writ petitions against the Order of seizure of goods.
\nThis GST Charcha deciphers into relevant provisions of GST Law along with legal jurisprudence to determine whether the Order of seizure of goods by the Revenue is appealable or not under the provisions of the CGST Ac<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n osecution under this Act; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the assessee files an appeal within the next one week, the same shall be heard and decided in accordance with law by the Appellate Authority within a period of one month therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST Charcha – Seizure Order of Goods: Appealable or Not?By: – Bimal jainGoods and Services Tax – GSTDated:- 4-8-2018 GST Charcha – Seizure Order of Goods: Appealable or Not? As seen recently after implementation of E-Way Bill, effectively from April 1, 2018, multiple cases of seizures of the goods\/conveyances in transit by the department by … Continue reading “GST Charcha – Seizure Order of Goods: Appealable or Not?”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13056","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13056"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13056\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * an order passed under Section 80 (i.e. payment of tax and other amount in instalment)
\nManifestly, while Section 107 of the CGST Act makes every decision or order passed under the GST Act to be appealable, whereas Section 121 ibid makes an exception thereto and states that certain orders, which are recognized in sub-sections (a) to (d) would not be appealable.
\nAllahabad High Court:
\n * M\/s R K Overseas Vs. UOI & 3 Ors. Writ Tax No. 111 of 2018 (“R K Overseas case”) 2018 (2) TMI 1737 – ALLAHABAD HIGH COURT
\nA writ petition was filed by the assessee before the Hon'ble Allahabad High Court challenging seizure of goods. The Court held that a conjoint reading of both Sections 107 and 121(b) makes it imperative that the seizure of goods in transit or storage is specifically excluded from the purview of appeal and consequently non-appealable.
\n * Bharat Iron Store Vs. Union of India [ 2018 (4) TMI 1141 – ALLAHABAD HIGH COURT ]
\nThe petitioner sought a writ of<\/p>\n
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\nCalcutta High Court:
\n * Gati-Kintetsu Express (P.) Ltd. Vs. Assistant Commissioner of State Tax, Kharagpur [ 2018 (6) TMI 558 – CALCUTTA HIGH COURT ]
\nThe case was whether the assessee had the locus standi to file a writ petition before the High Court against the Order of seizure of goods under Section 129(1) of CGST Act. The assessee relied on the judgment of the Allahabad High Court in R K Overseas case (supra) and pleaded that since the order of seizure has been classified as non-appealable under clause (b) of Section 121 of the Act, hence the need arose to file the writ petition before the High Court challenging the order of seizure of goods.
\nTo this the Court explained that clause (b) of Section 121 is only confined to “seizure of or retention of books of accounts, register and other documents” and <\/p>\n
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