2018 (4) TMI 1975 - HC - GST

Seizure of goods - goods not accompanied by the E-way bill - HELD THAT - On perusal of relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations. There are no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 07.04.2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside. Petition allowed.

Summary

Issues:
1. Detention of goods for not being accompanied by an E-way bill.
2. Validity of seizure order and penalty notice under Sections 129(1) and 129(3) of the UPGST Act.
3. Compliance with E-way bill requirements before detention and seizure of goods.
4. Decision on the writ petition challenging the detention and seizure.

Analysis:
1. The goods were detained by respondent no. 4 during transportation from Chattisgarh to Haryana for not having an E-way bill. The petitioner presented the E-way bill generated before the detention, indicating compliance with the requirement.

2. The High Court examined the relevant documents, including the Invoice, Goods receipt, and E-way Bills, attached to the writ petition. It was observed that the E-way bill under the UPGST Act was obtained by the petitioner well before the detention and seizure, containing all necessary details.

3. Based on the evidence presented, the Court found no irregularity in the transaction. Consequently, the seizure order, penalty notice issued under Sections 129(1) and 129(3) of the Act, and the related proceedings were set aside, favoring the petitioner.

4. The writ petition was allowed, and the Court directed the immediate release of the goods and vehicle seized on 07.04.2018 in favor of the petitioner. The judgment highlighted the importance of complying with statutory requirements and the relevance of timely documentation in such cases.