SPA/342/2022
2022 Latest Caselaw 3402 UK

      IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL

        THE HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                               AND
         THE HON'BLE SRI JUSTICE RAMESH CHANDRA KHULBE


                 SPECIAL APPEAL NO. 341 OF 2022

                        19th OCTOBER, 2022

Between:

M/s Jai Mateshwari Steels Pvt. Ltd.      ......         Appellant

and

Commissioner,
Uttarakhand State GST & others           ......        Respondents

                              AND

                 SPECIAL APPEAL NO. 342 OF 2022


Between:

M/s Jai Mateshwari Steels Pvt. Ltd.      ......         Appellant

and

Commissioner,
Uttarakhand State GST & others           ......        Respondents


Counsel for the appellants    :   Mr. S.K. Posti, learned Senior
                                  Counsel assisted by Mr. Ashutosh
                                  Posti, learned counsel

Counsel for the respondents   :   Ms. Puja Banga, learned Brief
                                  Holder   for    the   State of
                                  Uttarakhand / respondents



The Court made the following:

JUDGMENT: (per Hon'ble The Chief Justice Sri Vipin Sanghi)



             The present Special Appeals are directed

against the orders dated 15.09.2022, passed by the
                            2




learned Single Judge, in Writ Petition (M/S) No. 2160 of

2022, relatable to Special Appeal No. 341 of 2022, and

Writ Petition (M/S) No. 2157 of 2022, relatable to

Special Appeal No. 342 of 2022.


2)        The learned Single Judge has issued notice in

the writ petitions preferred by the appellants, and

granted time to the respondents to file their counter-

affidavits. The matter stand posted on 22.12.2022.


3)        The submission of Mr. Posti, learned Senior

Counsel for the appellants, is that the invoice and the E-

way bill were both available and produced before the

flying squad. There was no intention to evade any tax or

duty, which was duly deposited.     Only on the basis of

mere   intelligence   information   claimed   to   be   in

possession of the respondent to the effect that the

supplier M/s Paras Allows, a fake / non-existent firm, the

order directing confiscation has been passed under

Section 130 of the Central Goods and Service Tax Act.

He submits that the said action is completely unjustified

and illegal. He submits that the goods and vehicle are

lying confiscated since 17.05.2022. He further submits

that the appellant is ready and willing to be subjected to
                              3




whatever terms and conditions this Court may consider

appropriate for release of the vehicle and the goods.


4)          Learned counsel for the respondents, who

appears on advance notice, submits that she has

received instructions and would be filing her counter-

affidavit in the writ proceeding soon.


5)          We, therefore, dispose of these Appeals by

directing the respondents to positively file their response

by     01.11.2022   with   copy   to   the   counsel   for   the

appellants / writ petitioners. Rejoinder before the date

fixed before the learned Single Judge.        We request the

learned Single Judge to hear the parties at least on the

aspect of interim relief on 07.11.2022.


6)          List the writ petitions before the learned Single

Judge on 07.11.2022 for consideration.



                                         ________________
                                         VIPIN SANGHI, C.J.


                                              ___________
                                              R.C. KHULBE, J.

Dt: 19th OCTOBER, 2022 Negi