K.R. International, Pandrama Chokdi Duniya, Halol, Panch, Mahals, Gujarat vs. State Of U.P. Through Its Finance Secretary, Ministry Of Finance, U.P., Lucknow And 2 Others
(Allahabad High Court, Uttar Pradesh)
ORDER
1. Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the writ petitioner is seeking, inter alia, the following reliefs:
“(I) Issue a writ, order or direction in the nature of certiorari quashing the detention order under Section 129(1) dated 07.01.2020, as well as, demand order of tax, as well as, penalty dated 07.01.2020 in form MOV07 of the CGST Act under Section 129(3) of the CGST Act readwith Section 20 of the IGST Act, as well as MOV09 dated 12.01.2020 issued by respondent no.3.
(II) Issue a writ, order or direction in the nature of mandamus commanding the respondent no.3 to release the goods and vehicle no. U.P. 35T 6875.
(III) Issue a writ, order or direction in the nature of mandamus directing that the action of the respondent no. 3 is against the provisions of law and is without jurisdiction.”
2. A report in the form of an affidavit was earlier directed to be filed on behalf of the Staterespondents, which has since been filed. The reasons for detention of the goods and vehicles have been clearly spelt out in paragraphs 6, 7, 8, 9, 10, 11, 12 and 13, of the said affidavit and in order to avoid prolixity, we refrain from reproducing the same.
3. In the facts and circumstances of the instant case, we are of the view that the provisions of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, would be clearly applicable for the purpose of the writ petitioner seeking release of his goods and vehicle. Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, is a complete and comprehensive code by itself which provides the mechanism required to be adopted for the purpose of detention, seizure and release of goods and conveyances in transit.
4. The writ petitioner is always at liberty to take appropriate steps in accordance with the aforesaid provision of law for the purpose of securing release of the goods and vehicles, which have been detained by the competent authority.
5. The writ petition stands disposed of accordingly.
