Petitioner | Haven Infra Projects & Power Limited |
Respondent | State Tax Officer Assistant Commissioner (ST) |
Decision By | Madras High Court |
Date Of Order Or Judgement | 04-February-2022 |
Citation No. | 2022 (2) GSTPanacea 73 HC Madras W.P.No.2146 of 2022 |
Hon’ble Judge | Justice C. Saravanan |
Decision | In Favour of Assessee |
E-Way bill expired in the transit. HC directs petitioner to furnish bank guarantee for release of goods.
E-Way Bill Expired in Transit-Facts of the Case
E-Way Bill Expired in Transit-The petitioner has challenged the impugned order of detention in Form GST MOV-06.
The vehicle belonging to the petitioner and the goods were seized and detained on the ground that the E-Way Bill had expired and the vehicle was moving goods without a valid E-Way bill.
Argument Before Court
E-Way Bill Expired in Transit-Petitioner’s Contention
The petitioner submits that the total value of the consignment in the vehicle was only Rs.74,000/- and in terms of Notification No.09/2018, dated 31.05.2018 issued under Rule 138(14)(d) of the Tamil Nadu Goods and Services Tax Rules, 2017, E-Way Bill was not required as the value of the goods did not exceed Rs.1,00,000.
The petitioner submitted that consignment of cement in the lorry is prone to get spoilt in view of the inclement weather conditions. It is therefore submitted that the goods and the lorry be released.
E-Way Bill Expired in Transit-Respondent’s Argument
The respondents submits that the vehicle was seized and detained on 31.01.2022. It is submitted that the petitioner has not come forward to release the goods by furnishing any security.
The respondents further submits that the respondents will release the vehicle and goods subject to the petitioner paying tax and penalty to be imposed.
Madras High Court Held
E-Way Bill Expired in Transit-The facts on record indicates that the value of the consignments including tax partially exceeds a sum of Rs.1,00,000/-. The issue as to whether the value would include tax and whether there was a violation has to be determined in the manner known to law by the authority under the Acts. At the same time, no useful purpose will be served by detaining the vehicle or the consignment of goods (cement) as it will only result in the cement getting spoilt.
I direct the respondents to release the vehicle and the goods if the consigner or the consignee or the petitioner as the owner of the vehicle furnishes a Bank Guarantee for the tax and proposed penalty for a specified period subject to the satisfaction of the respondents, within a period of fifteen (15) days from the date of receipt of a copy of this order.
The petitioner is also directed to participate in the proceedings before the respondents by filing a suitable application against the prosed penalty that may be imposed on the petitioner, failing which, the respondents shall pass orders based on the available records.
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Haven Infra Projects & Power Limited
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