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2020 (1) TMI 1409 - HC - GSTDetention of goods - detained merely on the reasoning that the vehicle number shown in the e-way bill is not matching with the actual vehicle number - HELD THAT - The Learned advocate appearing for the registered owner of the vehicle, who is the petitioner in the connected W.P. (C) No. 935/2020 would submit on the basis of instructions of the party that his party is willing that his seized vehicle may be released to the petitioner or his authorized representative. Accordingly, it is ordered that the seized vehicle and the goods detained as per the impugned exhibit P2 order shall be forthwith released by the first respondent to the petitioner or his authorised representative, in case the bank guarantee to the tune of higher of the abovesaid two amounts is duly furnished on behalf of the petitioner. Petition disposed off.
Issues Involved:
1. Detention of goods based on mismatched vehicle number in e-way bill 2. Demand for security and tax penalty 3. Release of detained goods and seized vehicle Issue 1: Detention of goods based on mismatched vehicle number in e-way bill In W. P. (C.) No. 33511/2019, the petitioner challenged the detention of goods due to a discrepancy in the vehicle number on the e-way bill. The petitioner argued that the detention was arbitrary and illegal. The court, after hearing both parties, ordered the release of the detained goods upon the petitioner furnishing a bank guarantee equal to the higher of the two demanded amounts mentioned in the notice. Issue 2: Demand for security and tax penalty The petitioner in W. P. (C.) No. 33511/2019 faced demands for security and tax penalty. The court noted discrepancies in the amounts demanded under different sections of the GST Act and directed the release of goods upon the petitioner providing a bank guarantee for the higher of the two amounts demanded. The court found the petitioner's proposal fair and reasonable, leading to the order for the release of the goods. Issue 3: Release of detained goods and seized vehicle In W. P. (C.) No. 935/2019, the petitioner sought the release of a goods carriage vehicle seized under section 129 of the Act. The court, considering the judgment in the connected case, ordered the release of the seized vehicle and detained goods upon the petitioner furnishing a bank guarantee for the higher of the two demanded amounts. The petitioner's counsel confirmed the petitioner's status as the registered owner of the vehicle, leading to the closure of the petition. In conclusion, the court's judgment addressed the grievances of the petitioners regarding the detention of goods and the seizure of the vehicle. By emphasizing the need for a bank guarantee and ensuring compliance with the GST Act's provisions, the court provided a balanced resolution to the interconnected cases, ultimately leading to the release of the detained goods and the seized vehicle.
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