Lawstreet Journal

No Opportunity of Hearing Was Given By the GST Department: Calcutta High Court Quashes Detention Order

Lawstreet Journal 22 Mar 2022 8:35pm

Image courtesy: Lawstreet Journal Judiciary No Opportunity of Hearing Was Given By the GST Department: Calcutta High Court Quashes Detention Order

A detention order issued by the Goods and Service Tax Department (GST) was dismissed by a Calcutta High Court panel led by Justice Md. Nizamuddin on the grounds that the assessee was denied the right to hearing.

The petitioner/assessee has challenged the Deputy Commissioner of State Tax's order, claiming that it was unconstitutional because the petitioners' goods were detained without giving them an opportunity to be heard under the relevant provision of Section 129 of the West Bengal Goods and Service Tax Act, 2017. (WBGST Act).

The petitioner agreed to pay the tax and penalty amounts set out in WBGST Act Section 129.

According to the modified provision of Section 129(1) of the WBGST Act 2017, the detained items will be released upon payment, and the petitioner must make payment within seven days after the date. The department must release the seized goods in question within 72 hours after receiving payment.

The court quashed the Deputy Commissioner of State Tax's detention order and remanded it to the relevant authorities to reconsider and issue a reasoned and speaking order in compliance with the law after allowing the petitioners or their authorised representative an opportunity to be heard.

The court stated, "It is expected that the proceedings and new orders will be passed by the authorities concerned as quickly as feasible."

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Tagged: GST  
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