Home Case Index All Cases GST GST + HC GST - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 128 - HC - GSTDetention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired - intent to evade was present or not? - Case of petitioner is that detention of such goods at the border check post under unprotected conditions would damage the goods as the product is perishable - HELD THAT:- The consignee has paid the full tax of ₹ 1,78,283/- on the value of the goods. Considering the submissions made by the counsel for the petitioner it is held that further continued detention of the vehicle and the goods would serve no purpose. Let the vehicle with the goods be released on certain terms and conditions. While permitting the GST authorities to carry on assessment if the competent authority is of the opinion that there has been any infraction of any rules, regulations or statutory requirement. However, pending such adjudication the goods and the vehicle may be released. The petitioner shall either deposit or give Bank guarantee to the tune of 25% of possible duty with penalty. For such purpose, respondent No.3 shall convey to the petitioner within 2(two) days from today the possible amount of duty with penalty that may ultimately be imposed even if the petitioner’s explanations are not accepted - petition allowed.
|