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No order can be passed u/s 129 (1)(a) of CGST Act where already the department has passed an order under Section 129 (1)(b) of the Act

Goods in Transit — Section 129 of the CGST Act — The appeal has been preferred by the State challenging the order passed by the Single Judge in Writ Petition Nos.19098/2019 and 19722-19723/2019. The appellant alleged that the goods detained/seized were nowhere related to documents tendered nor belonged to the respondents shown in the consignment. The owner of the conveyance came forward and discharged the fine of Rs. 3,20,000/- under Section 130 (2), the conveyance was released. The owner of the goods did not come forward to discharge the tax penalty and as such the goods were confiscated and stored in the warehouse on 16.05.2019. Auction was conducted on 19.07.2019 and the successful bidder bid it for Rs. 75,44,799/-. The Single Judge permitted the petitioners to pay the applicable tax and penalty equal to 100% of the tax payable on such goods as per Section 129. He further ordered that on such payment sale proceeds of Rs. 75,33,620/- shall be returned to the petitioners and the respondents can collect the applicable tax from the petitioners and to return the balance amount out of Rs. 75,33,620/- to the petitioner. The appellant submitted that Single Judge had exercised the extra ordinary jurisdiction when the respondents had efficacious and alternative remedy by way of an appeal under Section 107 of the Act. Further, the only order that could have been passed is to pay the applicable tax and penalty equal to 100% of the tax payable on such goods, but the refund of the amount excess after deducting the tax itself is not correct. The appellant contended that the goods which have been carried in conveyance did not belong to the respondents and they are not the owners, then under such circumstances, the learned Single Judge ought not to have passed the order under Section 129 (1) (a) of the Act.
Held that:- The Hon’ble High Court allowed the appeals and set aside the impugned order passed in W.P.Nos.19098/2019 and 19722- 19723/2019 dated 25.08.2019 and remitted the matter to the learned Single Judge for considering afresh all the points and to pass an order in accordance with law.—The Secretary to Govt. Department of Finance, The Commissioner of commercial Taxes, The Commercial Tax Officer, The Assistant Commissioner of Commercial Taxes (Enforcement) Vijayapur, The Joint Commissioner of Commercial Taxes Vs. K.S. Arecanut Stores, M/S. T.K.K. Traders, Mr. V.N. Nirmalan [2020] 27 TAXLOK.COM 083 (Karnataka)