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2022 (2) TMI 845 - HC - GSTSeizure and detention of goods - goods detained on the ground that the E-Way Bill had expired, and that the vehicle was moving goods without a valid E-Way bill - HELD THAT:- The facts on record indicates that the value of the consignments including tax partially exceeds a sum of ₹ 1,00,000/-. The issue as to whether the value would include tax and whether there was a violation has to be determined in the manner known to law by the authority under the Acts. At the same time, no useful purpose will be served by detaining the vehicle or the consignment of goods (cement) as it will only result in the cement getting spoilt. The respondents are directed to release the vehicle and the goods if the consigner namely M/s.Chettinad Cement Corporation Private Limited or the consignee namely M/s.Murugavel Traders or the petitioner as the owner of the vehicle furnishes a Bank Guarantee for the tax and proposed penalty for a specified period subject to the satisfaction of the respondents, within a period of fifteen (15) days from the date of receipt of a copy of this order - If such Bank Guarantee is furnished by the consigner namely M/s.Chettinad Cement Corporation Private Limited or the consignee namely M/s.Murugavel Traders or the petitioner as the owner of the vehicle, the vehicle and the goods shall be released by the respondents forthwith. This Writ Petition stands disposed of.
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