TMI Blog2022 (12) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ] has held that as there is expiry of e-Way bill on transit, the seizure of said vehicle and the goods is not permissible under the law. In the case before the High Court of Madhya Pradesh at Jabalpur in M/s. Daya Shaker Singh vs State of Madhya Pradesh passed in Writ Petition No.12324 of 2022 on 10.08.2022, where also the Court had intervened considering the fact that the respondent could not establish any element of evasion of tax with fraudulent intent or negligence on the part of the petitioner. Delay was of almost 4 hours before the e-Way bill could expire. It appeared to be bona fide and without establishing any fraudulent intention. Here also what is found is that there is no fraudulent intention for this to happen. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The petitioner has sought the following reliefs: 14 PRAYERS:- The petitioner therefore prays to this Hon ble Court to: a) Your lordship may be pleased to issue appropriate writ, order or direction in the nature of certiorari thereby quashing and setting aside the impugned order passed on 4/111/2022 by the respondent authority thereby demanding the sum of Rs.7,53,364/- as tax and penalty u/s 129(3) of the CGST Act, 2017; b) Your lordship may be pleased to issue appropriate writ, order or direction in the nature of certiorari thereby quashing and setting aside the order of detention under section 129(1) of the GST Act read with section 20 of the IGST Act, 2017, dated 19/10/2022 passed by the respondent authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the e-Way bill which was given. 6. We have heard learned advocates on both the sides and also have considered the material on the record. We notice section 129, which provides as under: Detention, seizure and release of goods and conveyances in transit 129(1)Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released.- (a) on payment of penalty equal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt referred in sub-section(1), all proceedings in respect of the notice specified in sub-section(3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3); Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section93) or one lakh rupees, whichever is less: Provided furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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