Case Title | M/S Sleevco Traders through it’s proprietor Alok Gupta Vs Additional Commissioner (G-2) appeal fifth Commercial Tax and another |
Court | Allahbaad High Court |
Honorable Judges | Chief Justice Piyush Aggrawal |
Citation | 2022 (5) GSTPanacea 95 HC Allahbaad WRIT Tax No 464 of 2021 |
Judgement Date | 17-May-2022 |
Council for Petitioner | Aditya Pandey, Advocate |
Council for State | A.C Tripathi, Standing Counsel |
The Allahbaad High Court bench of Chief Justice Hon’ble Piyush Aggrawal has held that Vehicle and goods in the vehicle in transportation cannot be detained or seized if within the meaning of the provision of the Act.
FACTS OF THE CASE
Assessee (Proprietorship concern engaged in the profession of purchase and sale of PVC Resin) was issued an order dtd 5th Feb 2021 for sum of Rs. 7,66,656.00
The supplier(Safe Climber of Thane, Maharashtra) of assessee sends goods against purchase order, with invoice dated 31st Jan 2020 which has to be delivered on of the buyer(consignee K.R Industries) of assessee at Sandila , UP.
After reaching the vehicle on Kanpur the same was intercepted by mobile squad and detained on 7th Feb 2020,
On Detention of the goods all relevant and required documents submitted to Squad i.e( E- way generated on 31st Jan 2020 valid till 15th Feb 2020, Invoice, builty etc)
Show Cause notice issued to assessee demanding the penalty ,tax interest for sum of Rs.76,6656.00 for release of goods.
The petitioner has submitted the same and file an appeal that after complying all the provisions of Section 129, Section 68 , Section 130 and Section 138, the goods were detained illegally by the respondent.
COURT HELD
The Court in this matter taking essence of decision of case Assistant Comm ad others Vs M/s Satyam Shivam Papers Pvt Ltd (appeal 21132 of 2021)quashed and set aside the impugned order dated 5th Feb 2021.
And Held that all the relevant documents( E Way bill/ Tax invoice and builty) was accompanying with the vehicle and authorities ought not to have drag the petitioner in unnecessary litigations
The writ petition awards with the cost of Rs. 5,000.00 payable by petitioner
The impugned order is set aside.
Writ petition accordingly disposed of, Interlocutory Application(s), if any, stands disposed off.
ANALYSIS OF THE JUDGEMENT
The detention of vehicle may not be executed by the officers if all the relevant documents are accompanied with the vehicle while goods are transported under the provision of this Act.
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Sleevco Traders
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