Jaspal Singh vs. Assistant Commissioner of State Tax, Kharagpur – (2018) 16 G.S.T.L. 22 (High Court – Calcutta)

Notice of confiscation proceeding issued to the driver of the vehicle and the owner of vehicle well aware of such proceedings, then it could not be said that the owner was without any notice of confiscation proceedings

Facts: In this case, the goods were confiscated while on move and the Proper Officer has issued the notice to the driver instead of the owner. The petitioner, owner of a vehicle, filed a writ petition challenging the confiscation proceedings in respect of his vehicle. He submitted that the notice for confiscation was issued to the driver of the vehicle. The order passed for confiscation, therefore, was without any basis.

Issue: Whether since petitioner was well aware of confiscation proceedings, it could not be said that he was without any notice of confiscation proceedings.

Held: The High Court of Calcutta stated that from the facts of this case, it appears that the petitioner as the owner was well aware of the confiscation proceedings. At such proceedings, the petitioner did not appear either before the adjudicating authority or the appellate authority or before the Writ Court claiming that, the proceedings stand vitiated by lack of notice to the petitioner. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings.

Therefore, in such circumstances, it cannot be said that, the petitioner was without any notice of the confiscation proceedings. The order emanating out of the confiscation proceedings has been assailed by the parties in different forai. At this stage, it would not be appropriate for a writ court to intervene any further at the behest of the owner of the vehicle.

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