Case Law Details
Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court)
Section 129 relates to ‘any person’ who transports any goods or stores any goods while they are “in transit” in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure shall be released on conditions as laid down in sub clauses (a), (b) and (c) of Sub Section (1) of Section 129 of Act, 2017. What is, therefore, noticed is that for the application of Sections 129 and 130 of the Act, 2017 it is immaterial that the person proceeded against is not a registered person or a supplier or a taxable person or is not doing any business as provided in any of the sub sections of Section 2 of the Act, 2017. It is enough that he is a ‘transporter’ of goods and that the goods are being transported and have been seized in transit and if the charge is made out against the transporter, the respondents can proceed to seize such goods including the conveyance. In the present case what we find is that a show cause notice has been issued to the petitioner on 17.12.2018 and it is always open for the petitioner to file a reply to the same. Therefore, the contention of the petitioner that he is not doing any business in respect of sale or purchase of the goods or is not concerned with the goods as he is a mere transporter and is only providing vehicles for transporting and therefore the impugned notice is bad and without any substance and is rejected.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Heard Sri Shubham Agrawal and Shri Alok Kumar, learned counsels for the petitioner and Shri Manish Goyal, learned Addl. Advocate General assisted by Sri C.B. Tripathi, learned standing counsel.
2. The petitioners in all the above connected writ petitions are the Truck owners and are challenging the individual notices issued against them under section 130 of the U.P. Goods and Services Tax Act, 2017 (UPGST Act, 2017 for short) on the ground that they are only vehicle owners and are not doing any business in respect to the sale and purchase of the goods. Since the controversy involved in all the above connected writ petition is similar, therefore, all the petitions are being decided by this common order.
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