HC Directed Petitioner to File Appeal Against Detention Order Before Appellate Authority
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- Last Updated on 6 April, 2023
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Case Details: Deepika Mandal Maity v. Assistant Commissioner of State Tax, Bureau of Investigation - [2023] 149 taxmann.com 68 (Calcutta)
Judiciary and Counsel Details
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- T. S. Sivagnanam & Hiranmay Bhattacharyya, JJ.
- Jaweid Ahmed Khan, Bhaskar Sengupta & Talha Ahmed Khan for the Appellant.
- T. M. Siddique, Debasish Ghosh & Debraj Sahu for the Respondent.
Facts of the Case
The appellant owned excavator which was transported by a vehicle and was intercepted the department. The department found that transportation of vehicle was in contravention of Section 129 of CGST Act, 2017. The vehicles were detained and appellant was held liable for payment of penalty.
It filed writ petition against the detention order and the learned Single Bench dismissed the writ petition on the ground that the appellant has to file an appeal before the appellate authority. It filed Intra-Court appeal against the order of Single Judge.
High Court Held
The Honorable High Court observed that the vehicle which was carrying excavator and excavator itself could not be kept under detention as it would deteriorate value of both vehicles and it would be counter-productive as appellant would not be able to repair and use vehicle.
Therefore, the Court directed the appellant to file an appeal before appellate authority. Further, the Court also directed the department to release both vehicles in question, i.e. excavator and vehicle which was carrying excavator, upon payment of requisite pre-deposit.
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