SC: Under Order XXI Rule 102 CPC, A Transferee Pendente Lite Cannot Obstruct Execution of a Decree  ||  SC: RTE Act promotes fraternity and equality by children of judges and vendors studying together  ||  MP High Court: Aadhaar and Voter ID Cards are Not Definitive Proof of Date of Birth  ||  Chhattisgarh HC: Second Marriage During Subsisting First Marriage Void Unless Custom Permits It  ||  Allahabad HC: Will in Favor of Someone Does Not Affect Compassionate Appointment Based on Dependency  ||  MP High Court: Mere Illness of a Family Member, If Improving, is Not Sufficient for Interim Bail  ||  Bombay HC: ?25K Fine for Flying Kites With Nylon Manjha; Parents Must Ensure Responsible Conduct  ||  Delhi High Court: Home State Must be the First Preference For Claiming Insider IFS Cadre Allocation  ||  SC: Hindu Daughter-In-Law Widowed After Her Father-In-Law’s Death is Entitled to Maintenance  ||  SC: Vendor Remains a Necessary Party in Specific Performance Suits Even After Transferring Property    

M/S Ashu Traders Madar Gate v. Union Of India And Others - (High Court of Allahabad) (24 Feb 2020)

Petitioner cannot get any relief, when there is non-disclosure of godowns and non-payment of tax which ultimately demonstrated misconduct

MANU/UP/0441/2020

Goods and Services Tax

The subject matter of challenge in the instant writ proceeding is in respect of a seizure order dated 10th May, 2018, issued by the Respondent no. 4, namely, the Deputy Commissioner, whereby the goods of the writ Petitioner were seized. The writ Petitioner is not only challenging the seizure order dated 10th May, 2018, it is also praying for release of the seized goods.

As per Section 67 (2) of the Uttar Pradesh Goods And Service Tax Act, 2017, where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things.

As per Rule 139 (1) of CGST, where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of Section 67, he shall issue an authorization in FORM GST INS-01 authorizing any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.

The facts, as revealed in the counter affidavit, clearly reflect upon the conduct of the writ petitioner post seizure of its goods. Till date, no TRAN-1 has been submitted by the writ Petitioner. The enquiry preceding seizure has revealed that the Petitioner has one declared godown and three undeclared godowns and stocks were also found at the undeclared godowns during seizure. As such, proceedings have been initiated under Section 67 (2) of the UPGST Act, 2017, read with Rule 139 (1) of the Rules, 2017.

It is noticed that consequent upon proceedings initiated by the concerned respondent authority, the writ petitioner never deposited any tax or penalty or bond or security, as required under Section 67 (6) of UPGST, 2017. Notices / summonses have been issued but no one appeared on behalf of the writ Petitioner on the date fixed. The stand of writ Petitioner in rejoinder affidavit is evasive and vague.

Present Court is unable to afford any relief to the writ petitioner by exercising discretionary jurisdiction under Article 226 of the Constitution of India, 1950. The writ petition is liable to be dismissed and stands accordingly dismissed.

Tags : SEIZED GOODS   RELEASE   ENTITLEMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved