GST
TRT-2025-
High Court Allahabad
Date:-18-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 18 July 2022
Facts –
- The Petitioner, M/s Asp Traders, is a consignor of certain goods. While the goods were being transported dated 14.1.2022, valued at Rs. 51,72,930/- and e-Way bill no. 141424463403, it was intercepted by the respondent on 17.1.2022 and the goods were detained.
- The statement of driver of the vehicle was recorded in form GST MOV-01 followed by physical inspection of the goods and issuance of form GST MOV-04 on 20.1.2022.
- Certain discrepancies were found by the respondent which gave rise to issuance of detention order dated 20.1.2022 in Form GST MOV-06, which was followed by a notice dated 21.1.2022 u/s 129(3) of the CGST, 2017 read with IGST Act, fixing date for 28.1.2022.
- The Petitioner on his own, deposited the sum demanded in the notice under Section 129(3) amounting to Rs. 7,20,440/- in form GST DRC-03.
- Thereafter, the respondent issued an order dated 27.1.2022 in GST MOV-05 and released the goods and vehicle.
Issue –
- Whether a writ can be issued directing the respondent to make available the copy of the order passed under Section 129(3)?
Order –
- The Court observed that since the petitioner deposited the amount on his own in form GST DRC-03 and intimated it to the respondent. The respondent has issued an order in form GST DRC-05. Thus, proceedings in respect of the aforesaid notice u/s 129(3) of the CGST Act stood concluded in terms of mandate of Section 129(5).
- Once the proceedings in respect of notice under Section 129(3) of the Act stood concluded no mandamus can be issued to the respondent to pass an order under Section 129(3) of the CGST/UPGST/IGST Act.
- Hence, the petition was dismissed.
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