Truck driver's petition dismissed as owner contests tax, penalty - Confiscation should target goods owner, not driver. The court held that since the owner of the goods had appeared and was contesting the case, the truck driver, the petitioner, had no grievance regarding ...
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Truck driver's petition dismissed as owner contests tax, penalty - Confiscation should target goods owner, not driver.
The court held that since the owner of the goods had appeared and was contesting the case, the truck driver, the petitioner, had no grievance regarding the tax and penalty demand notice issued to him. The court disposed of the writ petition accordingly, emphasizing that any confiscation proceedings should be directed against the owner of the goods, not the driver.
Issues: Challenge to demand notice dated 17.01.2020 - order of demand of tax and penalty issued by respondent No.5.
Analysis: The Writ Petition challenged the demand notice dated 17.01.2020, which was an order of demand of tax and penalty issued by respondent No.5. The facts leading to the petition involved the interception of a truck carrying Pan Masala, where discrepancies in goods valuation were found, leading to revenue loss. A notice was issued to the driver, who was only responsible for the truck, not the goods' ownership.
The petitioner, being the truck driver, argued that he had no involvement in the tax and penalty demand. The petitioner had the necessary documents as per Rule 138A of The Central Goods and Services Tax Rules, 2017, and thus, was not in violation of the law. The counsel emphasized that any confiscation proceedings should be against the owner of the goods, not the driver.
The Union of India and State, represented by their counsels, clarified that the demand notice was a procedural requirement under the rules and that any proceedings would be against the owner of the goods, not the driver. The owner had appeared before the authority and was contesting the case, indicating that any orders would be passed against the owner, not the driver.
Considering the submissions from all parties, the court held that since the owner of the goods had entered appearance and was contesting the case, the petitioner had no grievance regarding the demand notice. The court disposed of the writ petition accordingly.
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