Petition to Quash Seizure Order and Release Goods

Last updated: 12 May 2023

Court :
Allahabad High Court

Brief :
This is a summary of a legal case where the petitioner is seeking to quash a seizure order issued by the respondent under Section 67 of the UPGST Act.

Citation :
WRIT TAX No. - 1403 of 2022

M/S Adarsh Tobacco Co. Vs State of UP : Petition to Quash Seizure Order and Release Goods

Case : WRIT TAX No. - 1403 of 2022
Court : Allahabad High Court
Petitioner : M/S Adarsh Tobacco Co.
Respondent : State Of U.P. And 3 Others
Counsel for Petitioner : Manish Gupta, Arjit Gupta, Naveen Chandra Gupta
Counsel for Respondent : C.S.C.

This is a summary of a legal case where the petitioner is seeking to quash a seizure order issued by the respondent under Section 67 of the UPGST Act. The petitioner, a registered dealer under GST, had goods seized by the department during a survey. The petitioner claims to have deposited the required amount under Section 74(5) of the GST Act and requested the release of the seized goods, but the department argues that the deposit made by the petitioner is insufficient for the release of perishable goods. The main issue is whether the seized goods qualify as perishable or non-perishable. The court determines that the goods, which are tobacco, fall under the definition of perishable goods according to notifications issued by the Central Board of Indirect Taxes and Customs and the State Government. The court rejects the petitioner's contention that the goods should be treated as non-perishable because they were not sold within a specific time frame. As the petitioner did not comply with the requirements for the release of perishable goods, the court concludes that the petitioner is not entitled to a direction for the release of the seized goods. However, the petitioner is given the opportunity to deposit the necessary amount as required for the release of perishable goods, and if done so, the claim will be dealt with according to the law.

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