{"id":264858,"date":"2022-04-01T11:00:03","date_gmt":"2022-04-01T05:30:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264858"},"modified":"2022-04-01T10:43:38","modified_gmt":"2022-04-01T05:13:38","slug":"cal-hc-%e2%94%82-the-interest-of-revenue-has-been-safeguarded-order-of-detention-against-the-state-upheld-in-matter-of-gst-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/01\/cal-hc-%e2%94%82-the-interest-of-revenue-has-been-safeguarded-order-of-detention-against-the-state-upheld-in-matter-of-gst-act\/","title":{"rendered":"Cal HC \u2502 The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Calcutta High Court:<\/strong> The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was filed by the State against\u00a0 the order of detention passed by the authority detaining two trucks containing consignment of steel and other products in WPA 17611 of 2021 dated: 07-12-2021 wherein petitioner was the wife of late Mohit Madhogoria, who was a registered dealer under the provisions of the W.B.V.A.T. Act presently under the GST Act.<\/p>\n<p style=\"text-align: justify;\">The Single Judge in the impugned order had directed the release of the goods along with vehicle taking note of the fact that the appellant who was the wife of the deceased dealer had paid 100% of the disputed tax and further 10% of the disputed tax. The Single Judge had concluded that the fact that as of now the GST Tribunal was not functional and had the avenue of appeal been available to the appellant, the appellant would have been required to pay 100% of the admitted tax and 10% of the disputed tax for her appeal to be entertained.<\/p>\n<p style=\"text-align: justify;\">Counsel for the State strenuously contended that in terms of Section 129 of the CGST Act, 2017, the penalty would be 200% of the tax and since the appellant was not a registered dealer, the revenue could not take steps to recover the balance and, therefore, the appellant should be put on further terms by directing her to execute a bond and also other means to secure the interest of revenue.<\/p>\n<p style=\"text-align: justify;\">Counsel for the respondent submitted that the respondent\u2019s husband was a registered dealer under the GST Act and he had an untimely death and the respondent was taking steps to register herself as a dealer in the place of her husband and as on date she has stepped into the shoes of her husband drawing attention of the Court to Section 93 of the W.B.GST Act, 2017 which speaks of the liability of the legal representatives of the other persons in the case of death of a registered dealer.<\/p>\n<p style=\"text-align: justify;\">Court was of the view that technical objection raised by the appellant had to be agitated before the Single Judge as the appellant has been given an opportunity to file an affidavit-in-opposition.<\/p>\n<p style=\"text-align: justify;\">The Court had to decide whether the interest of revenue had been reasonably safeguarded to which the Court opined that the respondent having paid the 100% of the admitted tax and further 10% of the disputed tax, the interest of revenue has been safeguarded, for the present. The court however clarified that this order shall not be treated as laying down a legal principle or treated as a precedent as this court had not interpreted the provisions of Section 129 of the Act and rendered this decision but it was based on the fact that respondent was the wife of the deceased dealer and also that she was yet to be formally recognized as a dealer by substituting her name in the Registration Certificate for which specified procedure had to be followed.<\/p>\n<p style=\"text-align: justify;\">The instant appeal and the connected application was dismissed.[Deputy Commissioner v. Nidhi Madhogaria, MAT 1332 of 2021, decided on 18-02-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\">Mr A. Ray, G.P., Mr T. M. Siddiqui, Mr Debasish Ghosh\u2026 for the appellant State<\/p>\n<p style=\"text-align: justify;\">Ms Rita Mukherjee, Mr Rowsan Kumar Jha, Mr Abhijat Das\u2026 for the respondent<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #993300;\">Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was <\/p>\n","protected":false},"author":67011,"featured_media":52131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[12931,39563,6241,2531,2621],"class_list":["post-264858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-detention-order","tag-disputed-tax","tag-gst","tag-Revenue","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cal HC \u2502 The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/01\/cal-hc-\u2502-the-interest-of-revenue-has-been-safeguarded-order-of-detention-against-the-state-upheld-in-matter-of-gst-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cal HC \u2502 The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act\" \/>\n<meta property=\"og:description\" content=\"Calcutta High Court: The Division Bench of T. 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Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner. The petitioner challenged a series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":253112,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/23\/detention\/","url_meta":{"origin":264858,"position":1},"title":"Guj HC | State Authorities cannot be permitted to resort to stringent provisions like detention under PASA; Court allows petition","author":"Editor","date":"August 23, 2021","format":false,"excerpt":"Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed by the State Tax Department in the Court of the Chief Judicial Magistrate, under different sub-sections of Section 132 of the Gujarat Goods and Services Tax Act, 2017\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238775,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/ker-hc-interstate-delivery-of-exempted-goods-under-the-gst-act-must-bear-an-e-way-bill-as-well-as-a-delivery-challan-detention-of-consignment-held-valid\/","url_meta":{"origin":264858,"position":2},"title":"Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid","author":"Editor","date":"November 7, 2020","format":false,"excerpt":"Kerala High Court: A.K. Jayasankaran Nambiar, J., while holding the detention of goods valid as per Section 129(1)(b) read with Section 129(3) of the GST Act, discussed the requisites of interstate transactions under the GST Act. Brief Facts Facts of the case are enumerated hereunder; That the petitioner, who is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":254259,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/16\/commissioner-of-central-tax-gst\/","url_meta":{"origin":264858,"position":3},"title":"Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?","author":"Bhumika Indulia","date":"September 16, 2021","format":false,"excerpt":"Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS\u00a0Discharge certificate cannot be withheld for transition of disputed credits to GST. Factual Matrix Petitioner was in the business of manufacturing \u2018cement and clinker\u2019 falling under the Central Excise Tariff Act, 1985. During\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/04\/Andhra-Pradesh-High-Court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":199591,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/08\/03\/gst-portal-nodal-officer-to-facilitate-in-uploading-gst-form-for-claiming-input-tax-credit-kerala-high-court\/","url_meta":{"origin":264858,"position":4},"title":"GST Portal | Nodal officer to facilitate in uploading GST Form for claiming Input Tax Credit: Kerala High Court","author":"Bhumika Indulia","date":"August 3, 2018","format":false,"excerpt":"Kerala High Court: A Single Judge Bench of Dama Seshadri Naidu J., decided a writ petition wherein it directed the respondent nodal officer, GST department to facilitate the petitioner in uploading FORM GST TRAN 1 for claiming Input Tax Credit. In the present case, petitioner a dealer registered under Kerala\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":372394,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/13\/latest-cases-goods-services-tax-gstr\/","url_meta":{"origin":264858,"position":5},"title":"Cases Reported in GSTR | Latest Cases on Goods &#038; Services Tax Reports","author":"Shikha","date":"January 13, 2026","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Goods & Services Tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=264858"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52131"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=264858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=264858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=264858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}