The rejection of the application for grant of supurdnama passed by the learned Judicial Magistrate, First Class, is legal and justified, therefore, the instant Cr.M.P is liable to be disposed of.
Section 129, 130 of the CGST Act — Goods in Transit – The petitioner challenged order dated 05.02.2021, passed by learned Sessions Judge, in Criminal Revision, by which the application filed by the Petitioner for grant of permission to release the Truck on supurdnama has been rejected. There is an allegation of tax evasion to the tune of Rs. 72 lacs with regard to the illegal transport of Cigarettes. The counsel for the Petitioner submitted that since the vehicle is lying idle around 9 months, no fruitful purpose would be served if the vehicle remains idle in the custody of the police personnels. The court observed that the proceedings of confiscation have already been commenced by the concerned GST authorities, therefore, the learned trial Magistrate has no jurisdiction to entertain the application filed by the Petitioner for grant of supurdnama. The lower court have not committed any illegality or irregularity in rejecting the application filed by the Petitioner for grant of supurdnama within the powers conferred under Section 482 Cr.P.C.
Held that:- The Hon’ble High Court disposed the matter by reserving liberty in favour of the petitioner to move an appropriate application before the concerned authorities for releasing of the vehicle as per the provisions of the GST Act
The rejection of the application for grant of supurdnama passed by the learned Judicial Magistrate, First Class, is legal and justified, therefore, the instant Cr.M.P is liable to be disposed of.
Section 129, 130 of the CGST Act — Goods in Transit – The petitioner challenged order dated 05.02.2021, passed by learned Sessions Judge, in Criminal Revision, by which the application filed by the Petitioner for grant of permission to release the Truck on supurdnama has been rejected. There is an allegation of tax evasion to the tune of Rs. 72 lacs with regard to the illegal transport of Cigarettes. The counsel for the Petitioner submitted that since the vehicle is lying idle around 9 months, no fruitful purpose would be served if the vehicle remains idle in the custody of the police personnels. The court observed that the proceedings of confiscation have already been commenced by the concerned GST authorities, therefore, the learned trial Magistrate has no jurisdiction to entertain the application filed by the Petitioner for grant of supurdnama. The lower court have not committed any illegality or irregularity in rejecting the application filed by the Petitioner for grant of supurdnama within the powers conferred under Section 482 Cr.P.C.
Held that:- The Hon’ble High Court disposed the matter by reserving liberty in favour of the petitioner to move an appropriate application before the concerned authorities for releasing of the vehicle as per the provisions of the GST Act