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2020 (1) TMI 1091 - HC - GSTDetention of goods alongwith vehicle - e-way bill had expired/lapsed - section 129 of CGST Act - HELD THAT:- Section 129 is a complete code for the purpose of addressing all violations committed in transit leading to detention, seizure and release of goods and brings within its sweep all such contraventions, irrespective of the gravity of the violation itself. This observation is made in response to the submission of the petitioner that the offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. Chapter 16 of the Central CST Rules 2017, setting out the E-way Rules in Rule 138. The second proviso under Rule 138(10) permits a transporter to extend the validity of the expired e-way after updating the details in the relevant Form and this benefit would be available in a case such as the present - In fine, the amount to be remitted would, in terms of Section 129(1)(b), be ₹ 86,700/- each towards CGST and SGST. As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to ₹ 5000/-. Mr.Shafiq agrees that the case on hand would be covered by this beneficial provision. Thus upon remittance of the taxes of a sum of ₹ 86,700/- each towards Central and State Taxes and penalty of ₹ 5000/-, the consignment shall be released forthwith. Petition disposed off.
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