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2018 (8) TMI 67 - HC - GSTDetention of goods - efficacious alternative remedy u/s 107 of the Central Goods and Service Tax Act - Held that - Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P7 - the respondent will release the petitioner s goods on its providing the Bank guarantee for the value of the goods as mentioned in Ext.P7 - petition allowed.
Issues:
1. Detention of goods due to lack of original or duplicate invoice during transportation. 2. Questioning the respondent's action through a writ petition. 3. Availability of an alternative remedy under Section 107 of the Central Goods and Service Tax Act. 4. Agreement to provide a Bank guarantee as per Rule 140 of the CGST Rules for releasing the goods. The judgment dealt with the detention of goods by the respondent authority after intercepting a vehicle at Valayar Check Post due to the absence of the original or duplicate invoice, despite the driver presenting an e-way bill. The petitioner, a partnership firm, challenged this action by filing a writ petition. The court noted the availability of an alternative remedy under Section 107 of the Central Goods and Service Tax Act but considered the petitioner's agreement to provide a Bank guarantee as required by Rule 140 of the CGST Rules to secure the release of the goods detained under Ext.P7 proceedings. The court heard arguments from the petitioner's counsel and the Government Pleader representing the respondent. The Government Pleader indicated that if the petitioner furnished a Bank guarantee for the estimated value of the goods mentioned in Ext.P7, the respondent would have no objection to releasing the goods. It was also mentioned that the Department could continue proceedings under Ext.P7 to resolve the matter. In the judgment, the court directed the respondent to release the petitioner's goods upon the provision of a Bank guarantee for the value specified in Ext.P7. The court further instructed that following the release of goods, the authorities could proceed with further actions in compliance with the law, indicating a resolution path for the ongoing dispute.
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