Court dismisses petition seeking vehicle release under GST Act; owner liable for penalty despite no goods connection.

The court dismissed a writ petition seeking the release of a detained vehicle under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, as the registered owner, argued against liability for the penalty, claiming no connection to the goods. The court held that section 129 encompasses both goods and conveyances, thus imposing liability on the owner for release. The petitioner's attempt to segregate liability was rejected, emphasizing compliance with the Act's procedures. The dismissal allows the petitioner to pursue statutory remedies. Compliance with the Act's provisions on detention and release of goods and conveyances is crucial, irrespective of ownership claims.

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Issues:
Detention and release of goods and conveyances under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017.

Analysis:
The judgment pertains to a writ petition seeking the release of a vehicle detained by the Assistant Commissioner (Mobile Squad)-3, Kanpur, on 8th November, 2019. The petitioner argued that as a registered owner of the vehicle, they should not be liable to pay the penalty imposed under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, as they had no connection to the goods in the vehicle. However, the court emphasized that the heading of section 129, "Detention, seizure and release of goods and conveyances in transit," is broad enough to cover both the goods and the vehicle. Therefore, the petitioner cannot escape the liability to pay the imposed amount for the release of the vehicle. The court ruled that the petitioner cannot claim a segregated liability in this context and must adhere to the prescribed procedure for the release of the vehicle under the Act.

The court ultimately dismissed the writ petition based on the above observations. However, it clarified that the dismissal does not prevent the petitioner from pursuing any statutory appellate remedy available under the law. The judgment highlights the importance of complying with the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017, regarding the detention, seizure, and release of goods and conveyances in transit, even if the owner of the vehicle claims no involvement with the goods being transported.

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