Tax Confiscation Notice Upheld: Petitioner's Prior Involvement and Multiple Writ Petitions Negate Claim of Lack of Notice HC dismissed writ petition challenging tax confiscation notice. Court found petitioner was aware of proceedings despite claiming lack of notice. Driver ...
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Tax Confiscation Notice Upheld: Petitioner's Prior Involvement and Multiple Writ Petitions Negate Claim of Lack of Notice
HC dismissed writ petition challenging tax confiscation notice. Court found petitioner was aware of proceedings despite claiming lack of notice. Driver participated in proceedings, and multiple prior writ petitions had been filed. No further intervention warranted, petition rejected without costs.
Issues: Challenge to notice of confiscation proceedings, Lack of notice to owner, Multiple writ petitions on same confiscation proceedings
In the present judgment, the issue revolves around a notice dated May 15, 2018, passed by the Assistant Commissioner of Sales Tax, Kharagpur Range, which is being challenged in a writ petition. The petitioner, claiming to be the owner of the vehicle, argues that the notice for confiscation was issued to the driver of the vehicle, rendering the confiscation order baseless. Reference is made to Section 130(2) of the Central Goods and Services Tax Act, 2017 to support this argument.
The respondents, represented by the Additional Advocate General, counter that this writ petition is the third one concerning the same confiscation proceedings. An order has already been passed on May 18, 2018, based on the confiscation notice. It is contended that the petitioner was aware of the confiscation proceedings, as evidenced by the averments in the writ petition. The driver of the vehicle, who was given notice of the confiscation proceedings, participated in them. The court notes that the petitioner, as the owner, was indeed aware of the confiscation proceedings but did not appear before the adjudicating or appellate authorities or the Writ Court to challenge the lack of notice. Given these circumstances, the court concludes that the petitioner cannot claim lack of notice regarding the confiscation proceedings.
Ultimately, the court dismisses the writ petition without any order as to costs, emphasizing that the order emanating from the confiscation proceedings has already been challenged in various forms by the parties involved. The court deems it inappropriate to further intervene at the owner's behest at this stage. The judgment highlights the importance of parties being aware of legal proceedings and actively participating in them, especially when challenging the validity of notices and orders.
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