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SGST High Court Cases

GST - Seizure of goods, Reasons for seizure, Notice under Section 129(3) of CGST Act, 2017, Conversion to Section 130 proceedings - The goods in transit were seized by the authorities, who merely ticked one of the printed reasons in the seizure memo without providing any further details - Petitioner contended that the lack of proper reasons made it impossible for them to provide an explanation. Additionally, the petitioner argued that the authorities failed to issue a notice under Section 129(3) of the GST Act within seven days of the seizure, and instead proceeded directly to the process under Section 130, which is impermissible - Whether the seizure of the petitioner's goods was valid and whether the authorities followed the proper procedure under the GST Act – HELD - The seizure memos did not provide any legible reasons for the seizure, as the authorities merely ticked one of the printed reasons without any further details. This was not in compliance with the law, as the petitioner must be provided with sufficient reasons to enable them to explain the situation - the documents produced by the government pleader did not show any notice being issued under Section 129(3) of the CGST Act. Instead, the authorities had proceeded directly to the process under Section 130, which the Court found to be impermissible - the authorities are directed to issue a notice under Section 129(3) within two days, and to complete the process of valuation and determination of tax within three days thereafter, after providing the petitioner with an opportunity to be heard – This is yet another case which requires the Commissioner of Commercial Taxes to sensitize his officers about the manner in which such confiscations are to be carried out. There is every need for the Commissioner of Commercial Taxes, to conduct coaching classes, if necessary, to train his officers to follow the law and the procedural safeguards set out in the law - copy of the judgment to be placed before the Commissioner for necessary action - The writ petitions are disposed of
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