2020 (2) TMI 670

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....gency against the role of respondent no. 4 on account of his having exercised the powers in an illegal and arbitrary manner. It is inter alia indicated in the writ petition that the petitioner is a registered dealer under the Punjab GST Act, 2017 and having its factory at Taran Taran Road, Sangrana Sahib, Punjab. It is claimed that the vehicle No. PB-03-AT-4881 loaded with cotton seed oil from M/s. Sunil Oil Mills, Goluwala, Rajasthan in favour of the petitioner was intercepted by respondent no. 4 on 9/12/2019 at Sriganganagar by issuing MOV-1 and MOV-2 indicating that the owner/driver/person-in-charge of the goods has tendered documents mentioned in Annex.2 for verification and upon verification the authority was of the opinion that ins....

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....urpose. It is submitted by learned counsel for the petitioner with reference to provisions of Section 129 of the Act that the petitioner being consignee of the goods was deemed to be owner and was, therefore, entitled to seek release of the goods under Section 129 of the Act and, therefore, the action of the respondents in denying release of goods despite petitioner being ready to comply with the requirements of the provisions is wholly unjustified and, therefore, the respondents be directed to comply with the requirements of Section 129 of the Act and release the goods. A response to the writ petition has been filed by the State inter alia raising preliminary objection that the petitioner does not have the locus standi to invoke the ....

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....he driver/person-in-charge to show cause as to why the proposed tax & penalty should not be paid by him, wherein, all the above facts have been indicated. Submissions have also been made that under the provisions of Section 107 of the Act any person aggrieved by any decision or order passed under the Act can file appeal and, therefore, the petitioner, if feeling aggrieved also can file appeal and the petition filed seeking release of the goods on that count deserves to be dismissed. I have considered the submissions made by learned counsel for the parties and have perused the material available on record. A bare look at the various submissions made and the material which has been placed on record reveals that though the petitioner ....