2023 (7) TMI 625

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....cate appearing for the State-respondents. 2. The petitioner has preferred this petition being aggrieved by the letter dated 01.02.2022 (Annexure P/1), whereby the Assistant Commissioner of State Tax, Mahasamund, rejected the application of the petitioner for releasing of the vehicle Truck bearing registration No. OD-02-AY-8394 on supurdnama. 3. By way of present writ petition, the petitioner has prayed for following relief(s): "1 That, the Hon'ble Court may kindly be pleased to call for the entire records pertaining to the case of the petitioner for kind perusal of this Hon'ble Court. 2 That, this Hon'ble Court may kindly be pleased to issue a writ/writs, direction/directions, order/orders to direct the Respondent Authorities for rele....

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....ch is not only arbitrary but discriminatory in nature and violative of Article 14 of the Constitution of India. 5. On the other hand, learned State counsel has submitted that as per the return filed by the State, it has been averred that the proviso of Section 129 of the GST Act will not be applicable in the case of the petitioner as the same proviso has been inserted vide Finance Act, 2021, which came into effect from 1st January, 2022, and there is no retrospective effect has been given to the said provision, therefore, the petitioner cannot take his vehicle just by giving a minor amount of Rs. 1 Lakh as his liability to pay penalty is Rs. 34,65,144/-. Learned counsel further submitted that Section 129 of the GST Act forms part of the ma....