RSL Overseas LLP Vs State of Odisha and others (Orissa High Court)
In RSL Overseas LLP vs. State of Odisha and Others, the Orissa High Court addressed a challenge raised by the petitioner against the seizure of goods and the subsequent penalty notice issued under the Odisha Goods and Services Tax (GST) Act, 2017. The petitioner, who had dispatched goods to a consignee in Chhattisgarh, contended that the notice of seizure, dated 14th August 2024, was issued beyond the statutory seven-day limit from the seizure date of 7th August 2024. The petitioner argued that the seven-day period should be calculated from the seizure date, making the notice invalid. Additionally, the petitioner claimed that since the owner of the goods had informed the authorities, the notice should have been served on them instead of the driver, who was not an employee of the petitioner.
The court examined both grounds of challenge, first interpreting the statutory provisions under Section 129 of the Odisha GST Act. The court found that the notice issued on 14th August 2024 was within the prescribed seven-day period, as the statutory language allowed for reckoning from the day following the seizure, making the notice timely. Regarding the second point, the court held that the driver, being the person transporting the goods, was the correct recipient of the notice as per the law. The petitioner’s claim that serving the notice to the driver obstructed its legal recourse was not upheld, as the court noted that the petitioner could still seek remedies through the GST portal and legal proceedings.
