Petition for GST Documents Listed Urgently, Assessment Order Expected in Two Weeks

The petition for inventory of goods and issuance of GST documents was urgently listed. The respondents assured the Court that an assessment order indicating due tax and penalty would be passed within two weeks. They were also directed to decide on parking charges/haltage charges in the assessment order. Following these assurances and directions, the writ petition was disposed of, with the order to be uploaded on the website and a copy forwarded to the petitioner's counsel via email.

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Issues:
1. Urgent listing of petition for inventory of goods and issuance of GST documents.
2. Intimation regarding tax or penalty under GST Act, 2017.
3. Release of goods after payment of due tax/penalty and release of lorry.

Analysis:
1. The petition was listed urgently by the registry for the inventory of goods and issuance of GST documents. The petitioner sought direction for making the inventory of goods and issuing a copy of GST MOV-04 to the respondent. The counsel also requested intimation regarding payment of tax or penalty under Section 129 of the GST Act, 2017, for goods not covered by documents through GST MOV-07. Furthermore, the release of goods after payment of due tax/penalty and release of the lorry by issuing a release order in GST MOV-05 was prayed for.

2. The respondents, through their counsel, accepted notice and mentioned that due to a theft occurring within twenty-four hours of the vehicle seizure, they were unable to pass an assessment order despite the seizure happening on 28th August 2020. However, an assurance was given to the Court that an assessment order indicating the due tax and penalty would be passed within two weeks. The Court accepted this statement and held the respondents bound by it.

3. In addition to the assurance regarding the assessment order, the respondents were directed to decide on the issue of parking charges/haltage charges in the assessment order to be passed. Following the undertaking and direction given by the respondents, the writ petition was disposed of. The order was required to be uploaded on the website immediately, and a copy was to be forwarded to the petitioner's counsel via email.

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