SLM STATIONERY Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, a proprietorship concern is at the doors of this Court calling in question orders dtd. 25/11/2024 and 30/11/2024, both passed by the third respondent seeking extension of time for physical verification; a confiscation order dtd. 24/12/2024, passed by the fourth respondent; a consequent direction against the impugned auction notice of the confiscating material, all of which are issued on the score that they are without jurisdiction and a consequential mandamus is also sought for release of goods and vehicle without any condition.

(2.) Shorn of unnecessary details, facts in brief, germane, are as follows:

(3.) It is the claim of the petitioner that he visited the fourth respondent, tendered all necessary documents and requested for release of the goods and the conveyance and he had no intention to evade tax. The oral representation of the petitioner was not considered and on 25/11/2024, the third respondent - Joint Commissioner of Commercial Taxes, Enforcement Wing, Belagavi, passes an order extending the time limit for physical verification only on the score that the authorized person did not appear to conduct physical verification, which is disputed by the petitioner. On 26/11/2024, summons is issued under Sec. 70 of the Central Goods and Services Tax Act, 2017/ KGST, directing the petitioner to appear before him on 28/11/2024. In compliance of the summons, the petitioner appeared before the fourth respondent on 4/12/2024 and tendered his statement under Sec. 70 of the KGST read with Sec. 6 of the CGST and Sec. 20 of the Integrated Goods and Services Tax Act, 2017 and stated that the goods in question belonged to him and they were being transported to a buyer in Delhi.