Detention of goods was justified on ground that E-way Bill did not indicate cor…
Detention of goods was justified on ground that E-way Bill did not indicate correct number of vehicle that was carrying goods.
Detention of goods was justified on ground that E-way Bill did not indicate correct number of vehicle that was carrying goods.
Search, seizure and Confiscation — Goods belonging to assessee were detained along with vehicles on ground that E-way Bill did not indicate correct number of vehicle that was carrying goods — Assessee challenged detention order contending that subsequent E-way Bill showing
correct number of vehicle was not available at time of detention but was produced before authorities immediately thereafter — Held, detention of goods was justified for non-compliance with provisions of Section 129 of the Central Goods and Service Tax Act, 2017 — However,
authority concern was directed to release goods and vehicle of assessee, on assessee furnishing a bank guarantee to cover tax and penalty amounts — Appeal Dismissed.
The petitioner has approached this Court aggrieved by Ext.P6 order, whereby, the goods belonging to the petitioner were detained along with the vehicles on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods. It is submitted by the learned counsel for the petitioner that the subsequent E-way Bill showing the correct number of the vehicle was not available at the time of detention but was produced before the authorities immediately thereafter. Taking note of the said submission, but finding that the detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act, I direct the respondent to release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 order. The respondent shall thereafter forward the files to the adjudicating authority for an
adjudication in accordance with Section 130 of the CGST/SGST Act.
This writ petition is disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
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Detention of goods was justified on ground that E-way Bill did not indicate correct number of vehicle that was carrying goods.
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- Reportdata/857_4i2FR2j.pdf
