Lawstreet Journal

Owner Of Vehicle Not Vicariously Liable For Any Misdeclaration By Owner Of Goods: Punjab & Haryana High Court

Lawstreet Journal 10 Mar 2022 9:37pm

Image courtesy: Lawstreet Journal Judiciary Owner Of Vehicle Not Vicariously Liable For Any Misdeclaration By Owner Of Goods: Punjab & Haryana High Court

The Punjab and Haryana High Court has held in the case Vijay Mamgain v. State of Haryana that the owner of the vehicle who is seeking only release of the vehicle is not liable to pay fine for the confiscated goods.

The Division Bench of Justice Ajay Tewari and Pankaj Jain has observed that to force the owner of the vehicle to pay the tax, penalty and fine on the goods would mean that the owner of the vehicle is also foisted with the vicarious liability of any mis-declaration/fraud by the owner of the goods despite the proviso engrafted on to Sub Section 2 of Section 130 of the CGST Act, 2017.

The goods and conveyance were confiscated by the Tax Authorities during transit as the tax against the goods was not paid. Proceedings under Section 130 were initiated for the reason that the fine and penalty was not paid for 14 days.

The owner of the goods did not come forward to pay the fine and penalty, but the owner of the vehicle paid the required fine in relation to the conveyance. Even after the payment of fine by the owner of the vehicle, the authorities refused to release the conveyance on the ground that fine in lieu of confiscation of goods be also paid. Hence the present writ petition was filed by the owner of the vehicle.

The issue raised was whether the conveyance detained by the GST Authorities can be released on payment of the fine imposed on… Continue Reading...


Tagged: Punjab and Haryana High Court  
Disclaimer: SoOLEGAL in Media collaboration with Lawstreet Journal. SoOLEGAL take no responsbility for the content provided by Lawstreet Journal. For any discrepancies Contact Lawstreet Journal.
Did you find this write up useful? YES 0 NO 0
Featured Members view all

×

C2RMTo Know More

Something Awesome Is In The Work

0

DAYS

0

HOURS

0

MINUTES

0

SECONDS

Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.
×

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail info@soolegal.com