2018 (4) TMI 1073 - HC - GST

Seizure of goods with vehicle - consignment of goods was not accompanied by downloaded E-Way Bill - Held that - the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M - since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned - petition disposed off.

Summary

Issues: Challenge to order of seizure under U.P. GST Act, 2017; Release of goods and vehicle seized due to lack of E-Way Bill

In the present case, the petitioner challenged the order of seizure dated 07.11.2017 under Section 129(1) of the U.P. GST Act, 2017, and the consequential notice No.505 dated 07.11.2017 issued by respondent no.4 under Section 129(3) of the same Act. The petitioner, a registered trader at Kushinagar, had his consignment of goods on vehicle No. U.P.-52-T 0605 intercepted at Chandauli on 06.11.2017. The detention memo stated that the seizure was due to the absence of the E-Way Bill with the consignment. Despite the interception at 7.30 P.M., the E-Way Bill was downloaded and produced before the authority at 10.05 P.M. on the same day.

Upon considering the arguments presented by both parties, the Court acknowledged that the E-Way Bill had been downloaded and provided to the authority. Consequently, it was ruled that the goods and vehicle should be released, subject to the petitioner furnishing security other than cash and bank guarantee to the satisfaction of the concerned authority (respondent no.4). Therefore, the writ petition was disposed of with the direction for release of the goods and vehicle, given the compliance with the E-Way Bill requirement.