The Allahabad High Court has dismissed a petition challenging a ₹37 lakh GST demand under Section 129 of the GST ( Goods and Services Tax ) Act, related to goods valued at ₹31.5 lakh.
The court stated that the petitioner neither submitted any pleading, nor any material has been brought on record to show that the goods in question were accompanied with the relevant documents.
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The petitioners, Elica Sales And 2 Others who are registered dealers, claimed that on June 7, 2022, they issued several invoices for different firms, including two for Pritam Enterprises and two for Abdul Razzak.
The goods, transported in Vehicle No. RJ 11 GC 0830, were detailed on June 10, 2022. Despite having 29 bills with the invoices, a physical inspection revealed 242 items without accompanying tax invoices, e-way bills, or other necessary documentation.
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This discrepancy led to a notice under Section 129(1) of the Uttar Pradesh GST Act and a subsequent seizure order demanding ₹37,01,316 for the release of the goods.
The petitioners’ appeal against this order was rejected, and the Standing Counsel supported the impugned order, citing the absence of necessary documentation both during the physical verification and at the appellate stage.
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The Court found that no documents were produced at any stage to support the claim that the goods were accompanied by the required paperwork. In absence of which pleading or argument, the bench of Justice Piyush Agrawal refused to interfere in the impugned order. Thus, the court dismissed the petition.
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