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2022 (12) TMI 298 - HC - GSTDetention of goods alongwith the vehicle - e-Way bill had expired 41 hours before the time of interception - HELD THAT:- It is not in dispute that in the instant case, e-Way Bill had expired 41 hours before and the release of goods of conveyance and transit through the authority concerned - the detention is also on the ground that the goods are of expiration of the e-Way bill number, which had expired during the transit and the same cannot be the ground for detaining and seizure of M.S. Billet along with the vehicle truck. This Court in Govind Tobacco Manufacturing Co. vs. State of U.P., [2022 (5) TMI 1022 - ALLAHABAD HIGH COURT] has held that as there is expiry of e-Way bill on transit, the seizure of said vehicle and the goods is not permissible under the law. In the case before the High Court of Madhya Pradesh at Jabalpur in M/s. Daya Shaker Singh vs State of Madhya Pradesh passed in Writ Petition No.12324 of 2022 on 10.08.2022, where also the Court had intervened considering the fact that the respondent could not establish any element of evasion of tax with fraudulent intent or negligence on the part of the petitioner. Delay was of almost 4 ½ hours before the e-Way bill could expire. It appeared to be bona fide and without establishing any fraudulent intention. Here also what is found is that there is no fraudulent intention for this to happen. The impugned order dated 04.11.2022 demanding the sum of Rs.7,53,364/-is quashed and set aside - Petition allowed.
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