Uttarakhand High Court
M/S Gajanand Granite vs Office Of State Tax Officer on 12 June, 2025
2025:UHC:4873-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE ALOK MAHRA
12TH JUNE, 2025
WRIT PETITION (M/B) No. 358 OF 2025
M/s Gajanand Granite. ...Petitioner
Versus
Office of State Tax Officer, Dehradun. ...Respondent
Counsel for the petitioner. : Mr. Sagar Kothari, learned counsel.
Counsel for the respondent. : Ms. Puja Banga, learned Brief Holder
for the State of Uttarakhand.
JUDGMENT :
(per Sri G. Narendar, C.J.)
Heard the learned counsel for the petitioner, and the
learned Brief Holder for the State of Uttarakhand/ respondent.
2. The short point, that is canvassed by the petitioner
before this Court, is that there was an interception of the lorry
carrying the goods belonging to the petitioner; that on
interception and inspection of the documents, the authorities
issued a show-cause notice, and proceeded to pass the order
imposing fine and penalty, and also confiscation of the goods;
that the entire sequence of the act was performed on the same
day, without affording an opportunity to the petitioner; that the
entire process was completed on the alleged show-cause
notice, which was replied by the driver of the vehicle, who was
in no way connected with the goods; and that he being merely
a driver of the carriage, the respondent could not have initiated
and completed the process of confiscation and imposition of
fine and penalty, which have serious civil consequences, on the
same day.
3. On a query, the learned Brief Holder for the State of
Uttarakhand/ respondent would fairly admit the sequence of
events.
2025:UHC:4873-DB
4. In that view of the matter, we are of the considered
opinion that the action complained of is not merely arbitrary,
but is in the teeth of the provisions of sub-section (4) of
Section 130 of the CGST Act, 2017, which reads as under :
"130. Confiscation of goods or conveyances and levy of
penalty.--
(1) ...
(2) ...
(3) ...
(4) No order for confiscation of goods or conveyance or for
imposition of penalty shall be issued without giving the person
an opportunity of being heard."
5. In that view of the matter, the order of confiscation
and imposition of fine and penalty, is set aside. The matter is
remitted back to the Competent Authority/ Deputy
Commissioner, Commercial Tax, Dehradun to redo the process
from the stage of issuance of show-cause notice.
6. The Writ Petition stands ordered accordingly. There
shall be no order as to costs.
As a sequel thereto, the miscellaneous petitions, if
any pending, shall stand closed.
_______________
G. NARENDAR, C.J.
_____________
ALOK MAHRA, J.
Dt: 12th June, 2025
Rahul
RAHUL
PRAJAP
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st=UTTARAKHAND,
serialNumber=303B55CC3063D34AC45
ATI
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PRAJAPATI
Date: 2025.06.17 18:11:50 +05'30'
