Court Orders Quick Enquiry Conclusion & Goods Release, Summons Service. Upholding Natural Justice, Tax Compliance, Business Support.

The court disposed of the writ petition, directing the expeditious conclusion of the enquiry proceedings, release of detained goods, and service of summons on unserved persons/dealers. The judgment aimed to uphold natural justice principles, ensure tax compliance, and support the petitioner's business activities.

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Issues:
Challenge to prohibition order, violation of natural justice, detention of goods without opportunity to reply, liability for tax on detained goods, conclusion of enquiry proceedings, release of detained goods, service of summons on unserved persons/dealers.

Challenge to Prohibition Order:
The petitioner challenged the prohibition order dated 21.03.2019 seeking directions to release the detained goods along with exemplary damages and litigation costs. The petitioner claimed to provide rental space in a cold storage facility for storing agricultural produce. The Assistant Commissioner of Commercial Taxes found some goods not classified as agricultural produce, leading to the petitioner obtaining registration under GST and paying relevant taxes.

Violation of Natural Justice:
The petitioner alleged that respondent No. 2 violated principles of natural justice by issuing a notice proposing to confiscate and detaining goods without allowing a written reply. The petitioner contended that perishable goods belonging to third parties were detained without the petitioner's liability to pay taxes on those goods.

Conclusion of Enquiry Proceedings and Release of Detained Goods:
The court noted that an enquiry was initiated to determine the ownership of goods stored in the cold storage and taxes due on them. Some persons produced relevant documents, while others were yet to approach the authorities. The court directed respondent No. 2 to conclude the enquiry within two weeks to ensure justice, considering the petitioner's role as a registered dealer under GST Acts.

Service of Summons on Unserved Persons/Dealers:
The court ordered respondent No. 2 to take necessary action for serving summons on unserved persons/dealers based on information provided by the petitioner. The petitioner was instructed to cooperate in the process, and subsequent actions were to be taken promptly in accordance with the law.

In conclusion, the writ petition was disposed of with the court's directions for expeditious conclusion of the enquiry proceedings, release of detained goods, and service of summons on unserved persons/dealers. The judgment aimed to uphold principles of natural justice while ensuring compliance with tax regulations and facilitating the petitioner's legitimate business activities.

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