Jharkhand High Court
Veer Enterprises vs The Union Of India And Others on 9 February, 2024
IN THE HIGH COURT OF JHARKHAND AT RANCHI
WP(T) No. 6746 of 2023
Veer Enterprises, Kolkata ...... Petitioner
Versus
The Union of India and Others ..... Respondents
CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN KUMAR RAI For the Petitioner : Mr. Pranit Bag, Advocate (through V.C.) Mr. Ankit Sinha, Advocate Mr. Rishu Ranjan, Advocate For the Respondents : Mr. Anil Kumar, ASGI Mr. Amit Kumar, Sr. SC (CGST) Through Hybrid Mode Order No.06/Dated: 09th February 2024 Mr. Pranit Bag, the learned counsel for the petitioner has referred to the orders passed by Gujarat High Court in "Pooran Singh v. Union of India" (2023) 151 taxmann.com 84, "Kansarabazar.in v. State of Gujarat" (2023) 153 taxmann.com 728 and "Patel Suprimkumar Jitendrabhai v. State of Gujarat" (2023) 154 taxmann.com 27 to submit that once the Assessing Officer exercised powers under section 129 of the Goods and Services Tax (in short, GST) he shall not have powers to switch over to section 130 of the said Act so as to confiscate the goods and impose penalty thereon.
2. In "Patel Suprimkumar", Gujarat High Court directed release of the confiscated goods and the conveyance on the conditions that the petitioner shall deposit (i) amount of tax, (ii) amount of penalty, (iii) bond for the total value of goods and, (iv) amount of fine in lieu of confiscation of the conveyance.
3. According to Mr. Amit Kumar, the learned counsel for the Revenue who is assisting Mr. Anil Kumar, the learned ASGI the following amounts are required to be paid by the petitioner for release of goods and the conveyance:
(i) Penalty under section 122 of CGST Act amounting to Rs. 1,35,128/-;
(ii) Rs. 27,02,560/- payable at Ranchi as value of the goods;2 WP(T) No. 6746 of 2023
(iii) Fine in lieu of confiscation of the conveyance Rs. 1,35,128/-.
4. It is hereby directed that within two days of deposit of the amount of penalty Rs. 1,35,128/- and fine of Rs. 1,35,128/- total amounting to Rs.2,70,256/- and bank guarantee to the tune of Rs. 27,02,560/- payable at Hazaribgh, the confiscated goods and the conveyance shall be released.
5. Let a reply to the counter-affidavit be filed on behalf of the Revenue be placed on record within four weeks.
6. Post this matter under the heading "Final Disposal" on 14 th March 2024 as the first case through virtual mode.
(Shree Chandrashekhar, A.C.J.) (Arun Kumar Rai, J.) Tanuj