HC directed assessee to appeal to Appellate Authority against confiscated goods and vehicle in transit

Case Details: A K Enterprise v. State of Gujarat - [2022] 137 taxmann.com 293 (Gujarat)

Judiciary and Counsel Details

• • J.B. Pardiwala and Ms. Nisha M. Thakore, JJ.
  • Ashutosh S. Dave and Jigar G. Gadhavi for the Petitioner. 
  • Utkarsh Sharma, AGP for the Respondent.

Facts of the Case

The Competent Authority seized goods of assessee under transport as well as vehicle. Thereafter, final order in Form GST MOV-11 confiscating goods and vehicle was passed. The assessee filed writ petition against the order of confiscation and the revenue submitted that the Court should not entertain writ application.

High Court Held

The Honorable High Court held that the Court should not entertain writ application as entire evidence would have to be looked into which had come on record. However, the assessee was to be relegated to prefer an appeal before Appellate Authority and, if appeal was filed, Appellate Authority should look into same and decide it in accordance with law. If Appellate Authority would deem fit, it might provisionally release goods and vehicle subject to terms and conditions fixed by it.