9911796707
TMI Blog2023 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... sted by Mr. K. Dey, learned Additional GA appearing on behalf of the respondents. 2. By means of filing this writ petition, the petitioner has prayed for the following reliefs: "(i) Issue Rule NISI; (ii) Issue RULE calling upon the Respondent and each one of them to show cause as to why a writ in the nature of Certiorari, cancelling, quashing and setting aside the impugned order dated 01.04.2022 passed by the Respondent No. 3 and the demand dated 02.04.2022 passed by the Respondent no. 4 shall not be issued; (iii) Issue RULE calling upon the respondents to show cause as to why a Writ in the nature of Mandamus directing, commanding and mandating the Respondents to act in strict compliance of the direction passed by this Hon'ble Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same through a truck bearing registration no. HR 38 Z 6075 on the evening of 15.03.2022 and the e-way bill was valid till 17.03.2022. It is the further case of the petitioner that on the way the said vehicle developed some technical defect as such it could reach Churaibari only in the morning of 18.03.2022, and on the ground of expiry of e-way bill, the seller approached this court vide WP(C) 285 of 2022 and vide order dated 29.03.2022 this court directed to release the goods and the vehicle on giving undertaking or bond by the seller and directed the respondent no. 3 to provide appropriate information to the assessing officer, but the respondent no. 3 in violation of the said direction caused an assessment saddling taxable liability to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but after passing of the judgment, notice has been issued under the driver under statute. 5. We have heard learned counsel appearing for the parties. We have also carefully perused the record. 6. From the record it is seen that the seller had submitted his prayer on 01.04.2022 to respondent no. 3 to allow him to file a reply to the show-cause notice dated 18.03.2022, but without considering the prayer of the seller, the respondent no. 3 vide order dated 01.04.2022 issued a notice under Section 129(3) of the CGST and SGST Act, 2017 and under Section 20 of the IGST Act, 2017 imposing tax and penalty upon the driver of the vehicle. Section 129 of the GST Act, 2017 reads as under: "129. Detention, seizure and release of goods and conveyanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount 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 the goods fails to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the vehicle was informed regarding such seizure. Thereafter, the seller, Podder & Podder Industries Pvt. Limited filed a writ petition being WP(C) 285 of 2022, and this court vide order dated 10.12.2021 passed the following order: [5] This Court is of the considered view since the transaction in question is between two registered dealers under the GST Act covered by the e-way bill and other documents where genuineness is not in doubt, vehicles carrying such goods ought to be permitted to continue with such carrying subject of course to either the check gate officer informing the assessing officer where the buyer is located and further direct the buyer to appear before the assessing officer to provide an opportunity to the buyer or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery for the contracts which have been given to him by the state and others. Therefore, to enhance the ease of business it is also necessary for the rule making authority to reconsider in their best wisdom whether the requirement of fixation of the period of time in the e-way bill is at all appropriate requirement in the circumstances? [8] Accordingly, writ petition is disposed of directing the petitioner to appear before the check gate officer and to submit an undertaking or bond before the check gate officer and the check gate officer shall release the vehicle as well as the goods by accepting the undertaking or bond and such information as may be appropriate be provided to the assessing officer of both the seller and buyer who may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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