2020 (2) TMI 1109

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....igarh, District Aligarh, whereby the goods of the writ petitioner were seized. The writ petitioner is not only challenging the seizure order dated 10th May, 2018, it is also praying for release of the seized goods. A counter affidavit filed on behalf of the State reveals, inter alia, as follows :- "5. That, it is to submit here that INS-01 is an Authorization letter / Order issued by the Higher Authority constituting a Team of responsible officers to conduct raid in such cases, where the Department is affirm that irregularities and theft of Tax are being committing after secret enquiry. It is also submitted that after issuance of INS-01, the constituted Team raids the suspected person / firm in the presence of witness after taki....

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....opening stock of Rs. 52142 / - of Agrabati, which was non taxable in VAT, while in the GST Agarbati is taxable @ 5%, which should be shown in the stock by the Petitioner, while Petitioner has shown Zero stock of the same as such, it is clear that petitioner is having malic intention and is intent to evade tax. On the basis of data in return file, the petitioner should have kept stock of Rs. 166.25 Lakh on 31-03-2018. On the basis of Data shown in the return file, there was sale of Rs. 5418768.67 for the month of April, 2018 and Rs. 6034342.64 up to the 10-05-2018 and on the basis of the same, the Petitioner should have stock of Rs. 16009426.03 at the time of enquiry, but same has not been found. At the time of enquiry it as also been found ....

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.... that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things: Rule 139 (1) of CGST Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorization in FORM GST INS-01 authorizing any other officer subordinate to him ....

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....ot admitted, hence denied. In reply thereto, it is submitted that due to reasons disclosed in preceding paragraphs, goods of the Petitioner has been seized and signature of proprietor and 2 witnesses have been taken on INS-02, but Petitioner has not deposited any amount of Tax or Penalty or bond or security, as it was required under Section 67 (6) of the Act and as such goods have not been released. It is further stated that in the matter, hearing was done on 30-05-2018 and next date had been given on 02-06-2018, but neither Petitioner has appeared nor any Application for stay the same has been submitted. On 10-08-2018, notice has been served upon the Petitioner for hearing, even then neither Petitioner has appeared nor any Application for ....

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.... 18. That, the contents of Paragraph Nos. 13, 14 and 15 of the Writ Petition are not admitted, hence denied. In reply thereto, it is submitted that the Petitioner has not deposited and security, Tax, Interest and penalty till date as it was required Under Section 67 (6) of the CGST Act 2017. Petitioner has not done effective pairavi of his case, otherwise same had been finalized. As it is provided Under Section 67 (6) of the Act that the goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be." The fact....