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2023 (2) TMI 538 - CALCUTTA HIGH COURTImposition of SGST and penalty - seeking release of seized vehicle alongwith goods - expired E-way bill - HELD THAT:- Section 129 of the Central Goods and Services Tax Act, 2017 empowers the statutory authority to detain the vehicle and seize the goods. The goods shall be released only on payment of penalty equal to 200% of the tax payable on such goods. Under the fact and circumstances of the case this Court finds that the respondent authority is lawfully permitted to impose penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the State. The ratio laid down in M/s Hanuman Ganga Hydroprojects Private Limited [2022 (7) TMI 603 - CALCUTTA HIGH COURT] are not applicable in the instant case as in that case it was held that This Court already held that there is no lack of bona fide on the part of the writ petitioner in the instant case for not extending the validity period of the E-Way bill within the short period of time. It is also not a case of willful attempt on the part of the writ petitioner to evade payment of tax - It is the admitted position that the petitioner has paid the amount of penalty levied by the adjudicating authority and the vehicle was also released thereafter. Petition dismissed.
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