2019 (11) TMI 1362 - HC - GST

Detention of goods alongwith vehicle - detention on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods - non-compliance with the provisions of Section 129 of the CGST/SGST Act - HELD THAT - The detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act the respondent are directed o 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 - petition disposed off.

Summary

Issues: Detention of goods due to incorrect E-way Bill information

Analysis:
The petitioner challenged Ext.P6 order, which detained goods due to the E-way Bill not indicating the correct vehicle number. The petitioner argued that the subsequent E-way Bill with the correct information was produced after detention. The court acknowledged the submission but upheld the detention as per Section 129 of the CGST/SGST Act. However, the court directed the respondent to release the goods and vehicle upon the petitioner providing a bank guarantee for the tax and penalty amounts specified in Ext.P6 order. The respondent was instructed to forward the files for adjudication under Section 130 of the CGST/SGST Act.

Conclusion:
The court disposed of the writ petition by ordering the release of goods and vehicles subject to the petitioner furnishing a bank guarantee. The case highlights the importance of complying with E-way Bill requirements under the CGST/SGST Act and the consequences of non-compliance leading to detention of goods.