Detention and seizure of goods
|
Case Title |
M/s AMI Enterprises Pvt. Ltd. Vs Union of Indian and Ors. |
|
Court |
Jharkhand High Court |
|
Honorable Judges |
Justice Aparesh Kumar Singh and Justice Deepak Roshan |
|
Citation |
2022 (8) GSTPanacea 162 HC Jharkhand W.P.T. 2312 of 2022 |
|
Judgement Date |
10-August-2022 |
|
Council for Petitioner |
Amrita Sinha |
|
Council for UOI |
Amit Kumar |
|
Council for State |
The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has held that Opportunity of being heard is must before deciding any penalty
FACTS OF THE CASE
The petitioner was issued GST MOV-7 under section 129 of CGST Act by the respondent. The goods and vehicle of petitioner was seized on 18th Sep 2021 8:00AM by the respondent due to expiry of E-way bill valid upto 17th Sep 2021 12:00 AM. On the same day detention order was being served to petitioner, consequentlt petitioner paid the penalty to respondent and released the vehicle, being aggrieved the petitioner filed this writ
The petitioner was also not afforded opportunity of being heard.
Detention and seizure of goods
COURT HELD
Court held that impugned adjudication orders and notice by respondent suffers from procedural infirmities and lack of principal of natural justice component. Hence orders are set aside and directed to respondent to consider the matter as a fresh if they deem fit so after giving proper opportunity of being heard and with the line of provisions contained in the Act.
Detention and seizure of goods
ANALYSIS OF THE JUDGEMENT
No penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3)
shall be deemed to be concluded.
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Jharkhand High Court