Mere suspicion is not sufficient to invoke provision of confiscation: UK HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 21 September, 2021
Latest from Taxmann
Case details: A.P. Refinery (P.) Ltd. v. State of Uttarakhand - [2021] 130 taxmann.com 307 (Uttarakhand)
Judiciary and Counsel Details
-
- Raghvendra Singh Chauhan, CJ. and Alok Kumar Verma, J.
- Puneet Agarwal, Ld. Counsel for the Petitioner. Mohit Maulekhi and V.K. Kapruwan, Ld. Standing Counsel for the Respondent.
Facts of the case
The petitioner was transporting Rice Bran Oil from its factory located in Jagraon, Punjab to a dealer and the GST officers intercepted vehicles. The drivers produced e-Invoices, e-Way bills, bilty etc. but e-way bills were expired and vehicles were detained. The department also issued confiscation order and the petitioner challenged the confiscation orders by filing writ petition. It was contended that no opportunity of being heard was given before passing the confiscation orders under Section 130 in Form GST MOV-11.
High Court Held
The honorable High Court observed that the department failed to prove that the opportunity of being heard was given to the assessee before the passing the orders of the confiscation in Form GST MOV-11. Moreover, before invoking the provisions of Section 130 for confiscation, there should be a very strong base to proceed for confiscation. Mere suspicion is not sufficient to invoke the provision of the confiscation. Therefore, it was found that order under Section 130 was not passed in accordance with law and liable to be set aside. The court also directed to release the vehicles and goods upon execution of a bond for the value of the goods in Form GST INS-04 and furnishing of a security in form of a bank guarantee.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
