consignment/goods been liable
Case Title | Konka Yerriswamy vs The State of Andhra Pradesh and Others. |
Court | Andhra Pradesh High Court |
Honorable Judges | Justice Ahsanuddin Amanullah & Justice Ravi Nath Tilhari |
Citation | 2022 (1) GSTPanacea 272 HC Andhra Pradesh W.P.No 2291 of 2022 |
Judgement Date | 01-February-2022 |
Council for Petitioner | S. Ganesh Babu |
Council for Respondent | S.A.V.Sai Kumar V.Maheswar Reddy |
Section | Section 129(2) |
In Favour of | In Favour of Respondent |
The Andhra Pradesh High Court bench of Justice Ahsanuddin Amanullah & Justice Ravi Nath Tilhari has held that as per section 129(2) provides for detention, seizure and release of goods and conveyances in transit. leading to a presumption that there was evasion and the authorities have rightly detained the vehicle in question
FACTS OF THE CASE
The petitioner has moved the Court, for the following relief: To issue a writ, order or direction more particularly one in the nature of Writ of Mandamus, under Article 226 of the Constitution of India declaring the action of the 2nd respondent in seizing the lorry vehicle bearing No.AP 27 TY 8259 of the petitioner without following any procedure under statutes contemplated under law as illegal, arbitrary, highhandedness and against to the principles of natural justice and violative of Article 19, 21 of the Constitution of India and consequently direct the 3rd respondent to release the vehicle from their custody and pass such The petitioner claims to be the owner of vehicle which had been detained by the authorities on the plea that no document with regard to movement of the goods being carried by the vehicle i.e., granite slabs was produced when the vehicle was stopped for physical verification Petitioner submitted that the petitioner is the owner of the truck and being transporter has nothing to do with the goods as he was hired by the granite factory to transport the granite slabs from Prakasam District to Maharastra Petitioner submitted that law does not permit any detention of vehicle as only the concerned consignment/goods is liable to the same. Learned counsel relied upon various judgments of Coordinate Benches in which after putting certain conditions, the vehicle has been directed to be released in favour of the owner
consignment/goods been liable
COURT HELD
Considering the facts as recorded, held that in the present case, admittedly, no papers or documents were produced relating to the granite, which was subject to taxation under the A.P.G.S.T. Act, leading to a presumption that there was evasion and the authorities have rightly detained the vehicle in question The Court is not inclined to interfere in the matter. Keeping in mind the provisions of Section 129(2) of A.P.G.S.T. Act, as also that once such proceeding has been initiated, the same is now required to be taken to its logical conclusion
consignment/goods been liable
ANALYSIS OF THE JUDGEMENT
The Andhra Pradesh Goods and Services Tax Act, 2017 (for short, „A.P.G.S.T. Act‟) and Section 129(2) thereof clearly provides for detention, seizure and release of goods and conveyances in transit. Thus, it was contended that the law does not make any distinction between the conveyances and the goods the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, „A.P.G.S.T. Act‟) and Section 129(2) thereof clearly provides for detention, seizure and release of goods and conveyances in transit. Thus, it was contended that the law does not make any distinction between the conveyances and the goods. Further, it was submitted that the authorities have also issued notice to the person concerned under FORM GST MOV-02. Learned counsel submitted that in the notice form itself, opportunity to show cause within seven days after receipt of the notice is given and also a date is given for appearance. Further, it was submitted that the authorities have also issued notice to the person concerned under FORM GST MOV-02. Learned counsel submitted that in the notice form itself, opportunity to show cause within seven days after receipt of the notice is given and also a date is given for appearance.
Download PDF:
For Reference Visit: