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2024 (8) TMI 772 - HC - GSTSeizure order - detention of goods on the ground that the goods were not accompanying with proper documents as require under the Act as E-way bill - HELD THAT - It is admitted between the parties that at the time of interception of the goods no E-way bill in respect of tax invoice no. 22 dated 12.7.2019 was produced therefore the goods were detained however before the seizure order could be passed and after issuance of show cause notice the E-way bill in respect of tax invoice no. 22 dated 12.7.2019 was produced in which no discrepancy was pointed out by any of the respondent authorities. The only ground for detention being taken by the respondent authority is that once the goods in question was not accompanying with proper documents there was intention to avoid the payment of tax. In the case of M/S HAWKINS COOKERS LIMITED VERSUS STATE OF U.P. AND 2 OTHERS 2024 (2) TMI 760 - ALLAHABAD HIGH COURT the goods were seized on the ground that no document was available along with the goods therefore the proceedings under Section 29 of the Act was justified by the Court. However in the present case the consignment of two different dealers were loaded in the vehicle and two separate tax invoices i.e. tax invoice no. 21 dated 12.7.2019 and tax invoice no. 22 dated 12.7.2019 were generated. So far as tax invoice no. 21 dated 12.7.2019 is concerned there is no dispute in this respect. However so far as tax invoice no. 22 dated 12.7.2019 is concerned admittedly E-way bill was not produced at the time of detention and the same was produced before passing the seizure order. The GST authorities have full mechanism as well as power that after detaining the goods if the same was not accompanying with the proper documents the authority could have made survey of the business premises of the petitioner to find out the correctness of transaction but the respondent authorities have chosen in their wisdom not doing so. Once E-way bill was produced before the seizure order could be passed it would not be said that any contravention of the provision of the Act have been made by the petitioner. The impugned order dated 14.7.2019 passed by the Assistant Commissioner Mobile Squad -11 Kanpur Nagar and the order dated 18.11.2021 passed by Additional Commissioner SGST Grade -II Appeal IV Kanpur Nagar are hereby quashed - Petition allowed.
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