Page 165 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] SKIPPER LIMITED v. UNION OF INDIA 67
impugned notices, issued in Form GST-MOV-10, dated 5-2-2020, are hereby
quashed and set aside. Rule is made absolute to the aforesaid extent.
13. Direct service is permitted.
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2020 (35) G.S.T.L. 67 (All.)
IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Biswanath Somadder and Ajay Bhanot, JJ.
SKIPPER LIMITED
Versus
UNION OF INDIA

Writ Tax No. 344 of 2018, decided on 7-2-2020
Detention/Seizure of goods and vehicle in transit - Release thereof -
Procedure under GST law - Section 129 of Central Goods and Services Tax Act,
2017/Uttar Pradesh Goods and Services Tax Act, 2017 which is a complete code
for aforesaid issues, prescribes that on detention/seizure ibid, Revenue shall
issue a notice under sub-section (3) of Section 129 ibid specifying tax and pen-
alty and on payment of same or on furnishing security of amount payable,
goods and vehicle shall be released - It is also provided that if payment ibid is
made/secured, proceedings initiated under Section 129(3) ibid shall be deemed
to be concluded - Clearly, adjudication proceedings thereafter are independent
of this procedure - In this case, petitioner has already furnished security in
form of Bank Guarantee of amount specified by Revenue in manner as re-
quired, on the basis of which goods and vehicle have already been released -
Therefore, issuance of notice under Section 129(3) ibid, citing Apex Court deci-
sion in 2019 (31) G.S.T.L. 385 (S.C.), is infructuous - Apex Court in its decision
ibid had only directed that release of goods has to be in terms of statutory pro-
visions, which has already been done in this case - In view of above, Revenue
Authorities are directed to adjudicate case on merits within 3 months - Till
then Bank Guarantee shall remain valid with Revenue and its invocation is
subject to outcome of adjudication - Section 129 of Central Goods and Services
Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India. [paras 7, 9, 10, 11, 12, 14, 15]
Interpretation of Statute - Section 129 of Central Goods and Services
Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 contemplates a
comprehensive scheme with a summary procedure for release of goods and
conveyances detained/seized in transit - It is a balancing provision which not
only secures Revenue’s interests but also ensures expeditious release of the
seized goods and vehicles - Procedure herein is distinct from adjudicatory pro-
cess of determination of tax liability which has to run independently - Section
129 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Ser-
vices Tax Act, 2017 - Article 226 of Constitution of India. [paras 5, 6, 7]
Petition disposed of
CASE CITED
State of Uttar Pradesh v. Kay Pan Fragrance Pvt. Ltd.
— 2019 (31) G.S.T.L. 385 (S.C.) — Referred ............................................................................. [Paras 3, 4]
GST LAW TIMES  2nd April 2020  229