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TMI Blog2022 (10) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for records relating to Ext.Nos.P4 and P6 and to issue a writ of certiorari quashing the same and to direct the 3rd respondent to release the goods which was intercepted and detained as per Ext.P4 notice on production of updated E-way bill. 3. The learned Single Judge, by the impugned judgment, dismissed the Writ Petition holding that the appellant has statutory remedy available and writ petition under Article 226 of the Constitution of India is not warranted. 4. The case of the appellant is that he is a dealer trading in automobile goods and registered under the Central Goods and Service Tax Act (for short 'the CGST Act') and the Kerala State Goods and Service Tax Act 2017. He purchased complete set of CNG kit from Jiolat Auto Gas Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereby the proceedings against the consignor under Section 129(3) of the CGST Act was confirmed. 5. As per the order of confirmation, tax at the rate of Rs,1,64,064/- and penalty at the same rate was also demanded from the appellant. The appellant challenged the notice as well as the final order under Section 129(3) of CGST Act before the learned Single Judge. 6. Heard. 7. Rule 138(2A) of the CGST Rules is the relevant provision, since the goods are transported through Railway, which is extracted as below.- "138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill - (1) x x x x x (2) CENTRAL GOODS AND SERVICES TAX RULES, 2017 (2) Where the goods are transported by the registered p cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax amount of Rs.1,64,064/- is already paid by the consignor and going by Ext.P6 only penalty portion is to be remitted now. He further argues that the proviso to Rule 138(2A) of the CGST Rules put an embargo on the Railways that the goods are to be delivered only if the E-way bill is produced at the delivery. So a cogent reading of Rule 2A with the proviso makes clear that outer time limit for uploading the Part B of the E-way bill is before taking delivery of the goods. 10. The senior Government Pleader argues that the goods seized can be released only invoking Rule 140 of the CGST Rules and for the release bank guarantee equivalent to the applicable tax interest and penalty payable has to be submitted. A cogent reading of Rule 138(2A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 13. Taking into consideration of the facts and circumstances of the case as a solitary one, we are of the opinion that since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. In the result, this Writ Appeal is allowed, modifying the judgment of the learned Single Judge to the extent that the first respondent is directed to release the goods if the appellant furnishes the bank guarantee for the penalty amount, if not already done ..... X X X X Extracts X X X X X X X X Extracts X X X X
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