Partly allowed

M/s.G.S.Traders v. Deputy Commissioner, And Another

Telangana HC23 Dec 2021WP/29134/2021

Case brief

AI extract

What is this about?

In tax-related writ petitions under Article 226 and Section 151 CPC, the High Court disposed of an appeal against GST detention orders by directing the release of seized goods only if the petitioner paid the imposed penalty within four weeks.

What did the court decide?

The sticker constitutes the release of the vehicle and goods. The Court allowed the relief on condition that the petitioner pays the penalty of Rs. 1,20,770 within four weeks. Nothing was granted othe

M/s.G.S.Traders Vs Deputy Commissioner, And Another — Property and Title | Telangana HC (2021)

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HIGH COURT FOR THI ;;;,i i*iflfif,r,lf :::;A N GA NA

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THURSDAY, THE TWENTY rwo ;;cil's7i,'r'J,iJ1fi^{rJ_"roF D Ec} E MB E R

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PRESENT

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THE HONOURABLE SRI . rHE HoNouR;; .;fi.I#,','fiilffiI

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WRIT P T NN 340 21

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Between;

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il,,+]itJ#r"ffi^{rl:xss*#",,:rd"ffi} #Hi*.]fu nr*3#ti]

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ANO

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...PETITIONER

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1 Deputy Commissioner, (ST) STU lll Saroornagar Division, Hyderabad

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I?:;:fl:o:t'"ransana,^{Rep. bv Principatsecretary, Revenue (sr),} secretariat,

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...RESPONDENTS

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Petition under Artrcre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be preased to issue a writ, direction or order more particurarry in the nature of a writ of mandamus declaring the order dated 12111/2021 issued under Section 129(3) of the CGST Act and the TGST Act and the detention order dated 3ot1or2o21 as being void, illegal, without jurisdiction and without any apprication of mind and consequently set aside the same and release the goods of the petitioner.

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lA NO: 1 OF 2021

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation and all consequential actions of the order daled 12111/202'l issued under Section 129(3) of the CGST Act and the TGST Act.

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fA NO: 2 OF 2021

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Petition under Section 151 CPC praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may be^pleased to direct the Respondent No. 1to release the^goods and vehicle detained through the

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detention^{order dated 3011012021issued under Section 129(1) of the CGST Act and}

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the TGST^Act'

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Counsel^{for the Petitioner:SRI M' NAGA DEEPAK} Counsel^{for the Respondents: Sri ' L' Venkateshwararao'standing Counsel'}

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The Court^{madethe following:ORDER}

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HONOURABLE SRI J.USTICE UJJAT BHUYAN AND

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HONOURABLE SMTJUSTICE P. MADHAVI DEVI

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P o 4 1

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ORDER: (per t tan,bk Sr) Jttltie t)jja/ Bhalan)

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Fleard It&. M Naga Deepa[ Ieamed counsel for the peridoner, and I{r. L.Venkateshwara Rao, Ieamed Standing C_ounsel for the C-ommercial Tax Depanment appearing for the respondents. 2. Byfiling this writ petition underArticre 226 of theconstitution of India, petitioner seeks quashing of order dated, rz.tr.zo21 as weli as detention order dated 30.10.2021. of respondent No.2.

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Petitioner is a proprietary concem and is registered as a dealer under the Gntral Goods and Services Tax Act, 2Ol7 (for short 'the CGST Act) as well as under the Telangana State Goods and Services Tax Acq 2aff$or shon 'the TSGST Act). In connection with its business activities, petitioner had placed an order with iWs.Keshree Metallurgies Private Limited for TMT bars, for^{which tax invoicefor} an amount of Rs..7,91,72!.OO^{was issued, which included an amountof} RS.6O,385,OO towards CGST^{and also equivalent amount towards} TSGST. \Xhile the goods^{wereon transit, the transitvehicle bearing} registration No.AP^{28 X 1,849had a break down because of which'} the goods couid^{not be transportedfurther' After repair, once the} vehicle started proceeding^{towards the premisesof the petitioner'it} was intercepted by^{personnel underrespondentNo'1 whereafter' the} vehicle along^{with the goods carried by it were seized on 3a'10'2421' at}

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3.30^{p.m., on the ground that the goods werebeing transponed} without^{a valid e'waYbili'}

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Pursuant^{to the detentionof the goods' respondent No'2issued} detention^{order dated 30'L0'2A21'' followed by another order dated} t2.11.202t,^{determining the tax palable by the petitionerat} Rs.60,385.00^{towards CGST and also equivalent amount towards} TSGST. Additionally,^{1OO%penalty of Rs'1'20'770'00was imposed} on the petitioner.^{Aggrieved, present (rit Petition has been fiied} seeking the^{reliefs as indicated above'}

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On 29-1'1.2021,^{leamed Standing Counsel was asked to file a} counter-affidavit or obtain^{instructions.. Today, leamedStanding} Counsel submits, on instructions,^{that the e-way bill relied upon bythe} petitioner does not pertain to the goods^{carriedby the vehicle,which} was seized. F{e, therefore,^justifies the passing of both the impugned orders by respondent No.1.

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Learned counsel forthe petitionerhas referred to page 22 of the paper book wherefrorq he submis that as per the tax invoice. petitioner had paid Rs.60,385.50 for CGST and also equivalent amount for SGST. Therefore, the tax componenr has been paid by \ the petitioner. In so far as penalty is concemed, he submits that petitioner is ready and willing to pay the penaity as the vehicle is under selzure.

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Flaving heard leamed counsel for the panies and on due consideration, we direcr that if the petitioner pals the penaity of

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::3::

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Rs.1,20,770.00, wthin a period of four weel<s from todalt, the vehicle bearing regisrration No.Ap 2gX 1g49 along wirh rhe goods, seized by respondenr No.1 on 3O.1O.2O2O,shall be released to the pedtioner.

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$(/e make tt clear that this order is only for the purpose of release of the vehicle along with goods on paymenr of penalry by the petrtloner.

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\7rit Perition is disposed of accordingly. Related interim application is also disposed of.

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No cosrs.

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,TRUE COPY//

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SD/-K.SAILESHI ASSiSTANT REGISTRAR r ill)

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SECTION OFFICER

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To,

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Deputy Commissioner,^{(ST) STU lll SaroornigarDivision, Hyderabad}

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2.ThePrincipalsecretary,Revenue(ST),stateofTelangana,Secretariat' Hyderabad.

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One CC to SRI^{M. NAGA DEEPAK Advocate[OPUC]}

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4.oneCCstoSri.L.Venkateshwararao,AdvocateHighCourtfortheStateof Telangana at HYderabad. [OPUC]

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Two CD^CoPies.

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One spare^coPY. NPJ t SW

HIGH COURT

DATED: 2311212021

ORDER

WP.No.29134 ot 2021

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DISPOSING OF THE WRIT PETITION

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WITHOUT COSTS.

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/at

M/s.G.S.Traders v. Deputy Commissioner, And Another

Case brief

What is this about?

What did the court decide?

M/s.G.S.Traders v. Deputy Commissioner, And Another

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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