Mlv Constructions Vs State of U.P (Allahabad High Court)
The Allahabad High Court, in the case of Mlv Constructions vs. State of U.P., addressed a writ petition filed by M/s MLV Constructions challenging two impugned orders: a notice in MOV-09 dated June 27, 2025, and an order in GST Form MOV-09 dated July 3, 2025. The core of the petitioner’s argument was that these orders, which concerned the seizure of goods and vehicles, were passed without proper adherence to procedural requirements outlined in the Central Goods and Services Tax (CGST) Act, 2017.
The court’s scrutiny centered on the actions of the Assistant Commissioner, State Goods and Services Tax Mobile Squad-I, Lucknow, who was the officer responsible for the seizure. The court had previously noted inconsistencies in the instructions provided by the officer to the Chief Standing Counsel. Specifically, an earlier instruction stated that a show-cause notice had been issued to the owner of the goods, who failed to respond, leading to an ex parte order against the driver. However, the court found this claim suspicious, as no proof of such a notice was attached to the instructions.
When summoned to appear in person, the Assistant Commissioner gave a contradictory explanation. He stated that he had presumed the owner of the goods would be contacted by the driver and would then come forward to claim the goods and pay the penalty. This admission was a clear contradiction of the earlier claim that a notice had been issued but ignored. The court highlighted the officer’s apparent lack of knowledge of the relevant legal provisions, noting his recent promotion. The court was dismayed by this lack of procedural understanding and directed the Commissioner of State GST to send the Assistant Commissioner for a three-month training program to familiarize him with the Act.
