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2018 (5) TMI 1329 - HC - GSTDetention of goods - Section 129(3) of the CGST/SGST Act, 2017 - vehicle details was not updated in the e-way bill - Held that - the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee - the 1st respondent is directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the security amount demanded - petition disposed off.
Issues: Detention of goods due to a technical defect in transportation under CGST/SGST Act, 2017; Release of goods and vehicle; Imposition of penalty on the petitioner.
In this case, a consignment of marble, granite slabs, and tiles was detained by the respondent due to a technical defect in the transportation process, specifically the absence of updated vehicle details in the e-way bill as required by Rule 138(2) of the CGST/SGST Rule of 2017. The petitioner argued that this defect was minor and should not have led to the detention of goods without evidence of tax evasion. The court, after considering the submissions, directed the respondent to release the goods and the vehicle to the petitioner upon the petitioner furnishing a bank guarantee for the security amount demanded in the detention notice. This decision was based on a previous ruling by a Division Bench that goods detained under the CGST/SGST Act cannot be released without such security. Furthermore, the court ordered the respondent to adjudicate on the issue of imposing a penalty on the petitioner within a maximum time limit of two weeks from the date of receiving a copy of the judgment, without being influenced by the observations made in the judgment. The petitioner was instructed to provide a copy of the judgment and the writ petition to the respondent for compliance purposes. This comprehensive judgment balanced the technical requirements of the law with the need for fairness and prompt resolution of the matter, ensuring that justice was served in the case.
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