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2021 (12) TMI 661 - HC - GSTDetention of goods alongwith the vehicle - used/expired e-way bills to evade tax - Section 129 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- The petitioners are in the business of transportation of goods. They have to be careful and cautious while transporting goods. They cannot allow the employer who employs them for transportation of the goods to evade tax. If the goods are being removed in the clandestine manner on the strength either expired e-way bills or forged/fabricated invoice, the petitioners are not expected to transport the goods. At the same time, no useful purpose will be served by allowing the vehicles to be detained any longer as the vehicles will loose their intrinsic value. There is also no evidence to suggest that the respective petitioners conspired with the said M/s.Prime Gold International Private Limited to facilitate evasion of tax. There shall be an order for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the impugned orders - Petition disposed off.
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