TMI Blog2021 (8) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... carrying proper e-way bill and within the validity period of the e-way bill. The validity expired on account of unforeseen and unexpected delay in crossing the check post since the transport department stopped the movement of the vehicle on the ground that the machinery was not registered in the State of Tripura. This issue was cleared when the transport department imposed a fine of ₹ 10,000/- which the petitioner paid. This process, however, took more than 24 hours and in the meantime, the validity of the e-way bill expired. Though the petitioner generated a new e-way bill, the GST department of the State was not prepared to accept it. Allowing the department to detain the machinery would be wholly impermissible. The fault of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness of dealing in TATA Hitachi Construction Machinery. The petitioner has its Head Office at Silchar and a Branch Office at Agartala. In the course of the business, the petitioner sold one TATA Hitachi Hydraulic Excavator Model No. EX 210 LC to one Satya Sundar Das of Khowai. The cost of machinery was ₹ 49,66,102/- on which IGST of ₹ 8,93,898/- was collected from the purchaser and duly declared in the sale invoices. The excavator was being transported from Silchar to the head office of the petitioner company at Agartala under properly generated e-way bill dated 14.08.2021 with a validity period up to 16.08.2021. The machinery we are informed, was being transported in a truck trailer and started its journey from Silchar on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwith. The facts are eloquent. The department does not dispute that the petitioner has collected the necessary GST on the sale of machinery as indicated in the sale invoice. There is no allegation of such tax not being deposited with the Government revenue. The department is not in a position to dispute that the vehicle did arrive at Churaibari check post carrying proper e-way bill and within the validity period of the e-way bill. The validity expired on account of unforeseen and unexpected delay in crossing the check post since the transport department stopped the movement of the vehicle on the ground that the machinery was not registered in the State of Tripura. This issue was cleared when the transport department imposed a fine of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, therefore, we would release the machinery upon the petitioner filing an undertaking before this Court that eventually subject to appeal and further right to challenge the order of assessment, if any tax or penalty liability is crystallized, the petitioner would discharge the same. In the result, the petition is disposed of with following directions: (i) The respondents shall release the transport vehicle and the machinery in question forthwith. The learned counsel for the respondents shall communicate this order telephonically to the respondents to enable this release; (ii) The petitioner shall file an undertaking before this Court sworn by the Manager of the Branch Office or the Director of the Company within one week from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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