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Issues: Whether proceedings under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 could be initiated, and a notice issued, without prior determination of tax liability under Sections 73 or 74 of that Act, and whether the impugned notice and seizure order were liable to be quashed as without jurisdiction.
Analysis: The Court treated the legal position as settled that action under Section 130 could not be commenced merely on the basis of alleged violation of Section 35 of the Uttar Pradesh Goods and Services Tax Act, 2017, unless the Department had first determined tax liability under Sections 73 or 74. On that footing, the notice issued under Section 122 read with Section 130 was held to suffer from want of jurisdiction. Since the foundation of the proceedings itself was without authority of law, the connected seizure order was also unsustainable. The Court left it open to the Department to proceed afresh in accordance with law under the relevant provisions.
Conclusion: The impugned notice and seizure order were quashed as being without jurisdiction, and the writ petition succeeded.
Ratio Decidendi: Proceedings under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 cannot be initiated without prior determination of tax liability under Sections 73 or 74 of that Act where the alleged default is only a violation of Section 35.
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