Cwp No. 7458 of 2023 · Punjab Arh Chandigarh Njab And Haryana High Court · 2024

CORAM: HO HON’BLE MR. JUSTICE SANJ HON’BLE MR. JUSTICE SANJ HO SANJEEV PRAKASH SHARMA SANJAY VASHISTH **** Present: (cid:1) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:1)(cid:2)(cid:3)(cid:4)%(cid:10)(cid:8)’(cid:7)(cid:20)(cid:4)((cid:7)(cid:23)(cid:27)(cid:14)(cid:4)(cid:15)(cid:16)(cid:30)(cid:13)(cid:31)(cid:7)(cid:23)(cid:22)(cid:4) (cid:13)(cid:2)(cid:4)(cid:23) (cid:5)(cid:1)(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:2)(cid:7)(cid:8)(cid:9)(cid:10)(cid:11)(cid:4)(cid:7)(cid:12)(cid:4)(cid:13)(cid:14)(cid:11)(cid:3)(cid:11)(cid:13)(cid:12)(cid:9)(cid:13)(cid:6)(cid:15)(cid:7) (cid:5) (cid:2)(cid:4)(cid:23)(cid:10)(cid:22)(cid:4)(cid:12)(cid:22)(cid:23)(cid:24)(cid:23)(cid:24)(cid:13)(cid:20)(cid:22)(cid:2)(cid:3)(cid:4)(cid:4) (cid:1)(cid:2)(cid:3)(cid:4)(cid:6)(cid:7)(cid:8)(cid:2)(cid:7)(cid:9)(cid:10)(cid:4)(cid:11)(cid:7)(cid:12)(cid:13)(cid:13)(cid:2)(cid:14)(cid:4)(cid:15)(cid:16)(cid:16)(cid:17)(cid:3)(cid:4)(cid:15)(cid:3)(cid:18)(cid:3)(cid:14) (cid:1) (cid:18)(cid:3)(cid:14)(cid:4)(cid:19)(cid:8)(cid:20)(cid:21)(cid:7)(cid:9)(cid:3)(cid:4)(cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:4) (cid:1) (cid:1)(cid:2)(cid:3)(cid:4)(cid:6)(cid:7)(cid:8)(cid:2)(cid:7)(cid:9)(cid:10)(cid:4)(cid:18)(cid:13)(cid:22)(cid:17)(cid:14)(cid:4)(cid:6)(cid:2)(cid:3)(cid:4)(cid:6)(cid:23)(cid:7)(cid:20)(cid:16)(cid:24)(cid:20)(cid:25)(cid:4)(cid:26) (cid:4) (cid:1)(cid:27)(cid:3)(cid:4)(cid:18)(cid:22)(cid:22)(cid:23)(cid:24)(cid:28)(cid:7)(cid:4)(cid:6)(cid:10)(cid:7)(cid:2)(cid:29)(cid:7)(cid:14)(cid:4)(cid:15)(cid:16)(cid:30)(cid:13)(cid:31)(cid:7)(cid:23)(cid:22)(cid:4)(cid:4) (cid:1) (cid:13)(cid:2)(cid:4)(cid:23)(cid:10)(cid:22)(cid:4)(cid:2)(cid:22)(cid:27)(cid:12)(cid:13)(cid:20)(cid:16)(cid:22)(cid:20)(cid:23)!(cid:2)(cid:22)(cid:30)(cid:22)(cid:20)(cid:8)(cid:22)(cid:3)(cid:4) (cid:13) (cid:25)(cid:4)(cid:26)(cid:13)(cid:8)(cid:20)(cid:27)(cid:22)(cid:17)(cid:4)(cid:7)(cid:20)(cid:16)(cid:4)(cid:4) (cid:1) (cid:1)(cid:2)(cid:3)(cid:4)(cid:6)(cid:8)(cid:28)(cid:7)(cid:20)(cid:23)(cid:4)(cid:18)(cid:8)(cid:12)(cid:23)(cid:7)(cid:14)(cid:4)(cid:6)(cid:2)(cid:3)(cid:4)(cid:6)(cid:23)(cid:7)(cid:20)(cid:16)(cid:24)(cid:20)(cid:25)(cid:4)(cid:26) "(cid:13)(cid:2)(cid:4)(cid:2)(cid:22)(cid:27)(cid:12)(cid:13)(cid:20)(cid:16)(cid:22)(cid:20)(cid:23)(cid:4)#(cid:13)(cid:3)$!(cid:26)%&(cid:26)(cid:3)(cid:4) " (cid:25)(cid:4)(cid:26)(cid:13)(cid:8)(cid:20)(cid:27)(cid:22)(cid:17)(cid:4)(cid:4) SANJEEV PR ral) V PRAKASH SHARMA, J.(Oral) ****

1. The prese e present order shall dispose of afo of aforementioned twenty-two writ petitions titions as common question of law is inv is involved in all the writ petitions.

2. The issue e issue in the present writ petitions is ugh, ns is no more res integra. Although, learned c rned counsel for the petitioner(s) subm s) submits that the orders have been passed w ssed without jurisdiction and this aspec s aspect be again examined, we refrain from doin m doing so. The petitioner while filing filing the present writ petitions relies on the n the notices having been issued in CW n the in CWP-6288-2023 and even in the index of ex of the writ petitions, he has mention tition entioned of the aforesaid writ petition i.e. CWP . CWP-6288 of 2023. The said writ 2023 d writ petition i.e. CWP-6288-2023 RASHMI 2024.11.05 17:16 I attest to the accuracy and integrity of this document CWP-7458-2023( 023(O&M) and other connected matters 6 alongwith ngwith other connected writ petitions titions were heard by the co-ordinate Bench at nch at length and relying on the law e law as laid down by the Supreme Court in urt in ‘The State of Punjab Vs. M/s rs’, M/s Shiv Enterprises and others’, 2023(96) (96) GST 120, passed an order on 08 r on 08.12.2023 in following terms: “4. The sole argument as t as such which has been raised is that the goods are not i ot in transit and, therefore, the authorities as such had no ju o jurisdiction. Reference is made to the tax invoice (Annexure rap, ure P-1) wherein, the iron scrap, which was the consignmen ment weighing 17360 kgs valuing Rs.8,39,876.80 inclusive of t /s. of tax, had been consigned to M/s. Bansal Casting vide e-Way us, ay bill (Annexure P-2). It is, thus, the case that the respondent dent authorities were acting beyond their jurisdiction.

5. The State, in its respon sponse, has taken the plea that only a notice has been challenge enged by placing reliance upon the judgment of the Apex Court /s. ourt in The State of Punjab vs. M/s. Shiv Enterprises and others, ers, 2023 (96) GST 120. It has also been informed that the vehic ehicle in question as such has been released. However, in view iew of the interim order, no further proceedings are being initiat itiated.

6. A perusal of Annexure exure P-3 would go on to show that the inspection of the goods u ds under movement was required to be done to ascertain the gen genuineness of the goods in transit or verification of documents ents and it is on that account, show cause notice as such was iss s issued. We have already referred RASHMI 2024.11.05 17:16 I attest to the accuracy and integrity of this document CWP-7458-2023( 023(O&M) and other connected matters 7 to the show cause notice whe wherein, the tax had not been paid on the goods which were sen re sent to the consignor. It is for the petitioner as such to explai plain as to whether the said show cause notice has been served rved validly or not and explain how the purchases have been ma d it made from M/s. BN Traders and it is for the authorities thereaft reafter to pass the order. It is not for this court as such to take take on the role of the Assessing Authority. The Apex Court urt has also as such in M/s. Shiv Enterprises case (supra) gon gone on to hold that the exercise of powers under Articles 226 o 26 of the Constitution of India for entertainment of the writ p rit petition against the show cause notice and setting aside w e was not justified. It is settled principle that the writ Court ourt is not to go into the disputed questions of facts and it is fo is for the petitioner as such to place the relevant material befo before the respondents to show whether there was any subs substance in the show cause notice and tax was not being a ng avoided by it. In M/s. Shiv Enterprises case (supra), the , the co-ordinate Bench as such had set aside the order issued by r of d by the Assistant Commissioner of State Tax, Mobile Wing, Ch , Chandigarh and the notice dated

14.09.2021 issued under Sec r Section 130 of the Central Goods Service Tax Act, 2017. Resul esultantly, directions were issued to release the conveyance and t nd the goods in question. The order of detention had apparentl rently been passed and also show cause notice dated 14.09.20 9.2021 had been issued. The Apex RASHMI 2024.11.05 17:16 I attest to the accuracy and integrity of this document CWP-7458-2023( 023(O&M) and other connected matters 8 Court accordingly came to t to the conclusion that it is not for this Court to opine anything hing whether there was any evasion of tax or not while not interfe terfering in the orders releasing the goods in question. The releva relevant portion reads thus:- “Apart from the fact fact that the aforesaid is factually incorrect, even otherw therwise, it was premature for the High Court to opine ine anything on whether there was any evasion of the ta e tax or not. The same was to be considered in an app appropriate proceeding for which the notice under Sect ed. Section 130 of the Act was issued. Therefore, we are of t of the opinion that the High Court has materially erred i rred in entertaining the writ petition against the show ca cause notice and quashing and setting aside the same ame. However, at the same time, the order passed by the H the High Court releasing the goods in question is not t ot to be interfered with as it is reported that the goo goods have been released by the rity” appropriate authority”

7. Resultantly, we are of th of the considered opinion that the petitioner has an alternative tive remedy as such to put forth his case before the respondents ents and thereafter the respondents shall proceed in accordan rdance with law. Accordingly, no cause is made out to ent entertain the writ petitions any further.” RASHMI 2024.11.05 17:16 I attest to the accuracy and integrity of this document CWP-7458-2023( 023(O&M) and other connected matters 9

3. Learned arned counsel for the petitioner(s) subm s) submits that the question regarding the autho authorities having no jurisdiction to ha n to have seize the goods, which were not in tra t in transit has also been looked into and to and examined by the Court.

4. We find e find that the co-ordinate Bench n t in nch noticed the said argument in paragraph ragraph No.4 of its judgment, we ther e therefore, do not propose to again examine amine the same and the writ petitions a tions are hereby dismissed in mutatis ndis. mutandis

5. All pend l pending applications also stand dispo disposed of accordingly. (SANJE ANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE November 04, 2 rashmi , 2024

1. Whether 2. Whether ther speaking/reasoned? ther reportable? Ye Yes/No Yes/No Ye RASHMI 2024.11.05 17:16 I attest to the accuracy and integrity of this document