Ankit Automobiles Vs Assistant Commissioner (Allahabad High Court)
Summary: The petitioner challenged the order dated 03.02.2025 passed by the Assistant Commissioner on the basis of a show cause notice issued on 03.08.2022. The dispute arose from the seizure of goods valued at ₹8,49,846 on 07.02.2022 under the CGST Act, 2017 and the UPGST Act, 2017. The show cause notice proposed several actions, including confiscation of the seized goods under Section 130(1)(i), (ii), and (iv) of both Acts; imposition of redemption fine under Section 130(2); imposition of penalties under Section 122(1)(i), (xv), and (xvi); and general penalties under Section 125 of the Acts for failure to take or amend registration of the premises.
The petitioner filed a reply to the show cause notice and participated in oral hearings, the last of which took place on 14.10.2024. After that, the matter remained pending. However, without issuing any further notice or fixing a new date of hearing, the respondent authority suddenly passed the final order on 03.02.2025.
In the impugned order, the authority ordered confiscation of goods valued at ₹9,49,846 under Section 130(1) of both the CGST and UPGST Acts. Additionally, the order confirmed a demand of Central Tax (CGST) amounting to ₹82,236 and State Tax (SGST) of the same amount under Section 74(1) of the respective Acts. The authority also imposed redemption fines of ₹82,236 each under Section 130(2) of both Acts, penalties of ₹82,236 each under Section 122(1) of both Acts, and general penalties of ₹25,000 each under Section 125 of both Acts for failure to amend or obtain registration.
