TaxTMI 
TaxTMI 
2020 (12) TMI 741
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....ed by Respondent no.1 u/s 129(3) of the UPGST Act (Annexure No. 6) II Issue a writ, order or direction in nature of certiorari quashing GST DRC07 dated 18.9.2020 (Annexure9) III. Issue any other writ, order or direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case. IV. Award cost of the petition to the petitioner." 3. Pleadings of the writ petition indicate that the goods and vehicle of the petitioner were intercepted on 11.2.2018 on the ground that the goods in question were being transported without E-Way Bill and a notice under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act, 2017") was issued specifying the t....
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....3) of the Act, 2017, he may apply for a rectification of the order uploaded in FORM GST DRC07 alongwith proof of having made the payment pursuant to the demand pertaining to tax and penalty. 7. Heard learned counsel for the parties and perused the record. 8. In order to appreciate the contention of the parties, the relevant statutory provision under Section 129 of the Act, 2017, which provides for detention, seizure and release of goods and conveyances in transit may be referred to. Section 129 reads as follows :" 129. Detention, seizure and release of goods and conveyances in transit.--(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention....
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....r seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in subsection (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in subsection (1) within fourteen days of such detention or seizure, further proceedings shall be initiated in accordance with....
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....3 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in subrule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC08." 12. Rule 142 of the afor....
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.... indirect taxation and all key aspects starting from registration till filing of the return, raising of e-way bill, filing of the refund claim, passing of an order creating demand of tax and penalty, rectification of the order, etc. are dependant on a technology driven process with regard to which the necessary procedure is provided under the Rules. 15. The challenge sought to be raised to the order dated 15.2.2018 passed under Section 129 (3) of the Act, 2017, having been made at a belated stage, we are of the view that the relief claimed in this regard in terms of relief clause (I), would be barred by laches; moreso, in the light of the fact that the petitioner claims to have deposited the entire amount of tax and penalty determined unde....