2017 (11) TMI 1960 - HC - GST

Seizure of goods - goods was not accompanied by 'e-way' bill which is a necessary requirement - HELD THAT - It is to be noted that the notification which requires to accompany e-way bill also recites that in case at the time of interception the e-way bill is not present with the goods, the authorities will allow the dealer to download e-way bill and in case the said e-way bill is downloaded then no further action would be taken. In the present case, it is found that before the seizure could be made on 3.11.2017 at 2 00 p.m. the dealer had already downloaded and produced the e-way bill before the authority at 8 40 p.m. on 2.11.2017. Since the only allegation against the petitioners is of non production of e-way bill, which the petitioners had produced before the authority, the goods and vehicle are directed to be released forthwith upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned. Petition disposed off.

Summary

Issues: Incorrect description in the list of fresh cases, interception and seizure of goods for not having an e-way bill, release of goods and vehicle upon producing the e-way bill.

In the judgment by the High Court, it was observed that the petitioners' description in the list of fresh cases was incorrectly shown as "M/S Jal Maa Traders" instead of "M/S Jai Maa Traders." The Computer Section was directed to rectify this error promptly. Moving on to the main issue, the petitioner, a registered dealer, was transporting wall putti without an e-way bill as required by law. The authorities intercepted the vehicle and seized the goods. However, it was highlighted that the dealer had actually downloaded and presented the e-way bill before the authorities within the stipulated time. Since the only issue was the non-production of the e-way bill, the Court directed the immediate release of the goods and vehicle upon the petitioners providing suitable security to the satisfaction of the concerned authority, excluding cash and bank guarantee. Consequently, the writ petition was disposed of with this decision.

This judgment emphasizes the importance of compliance with statutory requirements such as carrying an e-way bill during the transportation of goods. It clarifies that timely production of the e-way bill, even after interception, can prevent further action by the authorities. The Court's decision to release the goods and vehicle upon the production of the e-way bill underscores the significance of procedural adherence and the swift resolution of such issues to prevent unnecessary delays or hardships for the parties involved.