2018 (11) TMI 141 - HC - GST

Release of petitioner s goods with vehicle - detention on the ground that e-way bills did not carry necessary details - Held that - Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer 2018 (8) TMI 1145 - KERALA HIGH COURT has dealt with an identical issue and held that It is directed to release the goods on the appellant furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. The respondent authorities are directed to release the petitioner s goods and vehicles on their furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules - petition disposed off.

Summary

Issues:
Transporters carrying goods intercepted and detained by State Tax Officer due to missing vehicle details in e-way bills. Writ petitions filed seeking relief.

Analysis:
The petitioners, transporters, had their goods and vehicles detained by the respondent State Tax Officer because the e-way bills accompanying the consignments lacked vehicle details. The petitioners filed writ petitions seeking various reliefs, including dropping proceedings, declaring non-filling of Part-B under Section 126(1) of CGST Act, quashing orders and notices, releasing goods to consignees, and considering representations.

A previous judgment by the Division Bench in a similar case was cited, and the current judgment directed the respondent authorities to release the goods and vehicles upon the petitioners furnishing a Bank Guarantee for tax and penalty due, along with a bond for the goods' value as per Rule 140(1) of the CGST Rules. This direction led to the disposal of the writ petitions collectively.

The appendices of each writ petition contained copies of various documents like tax invoices, e-way slips, forms, orders, notices, and written communications exchanged between the petitioners and the respondent State Tax Officer. These documents formed the basis of the legal proceedings and were crucial in determining the outcome of the judgment.

The judgment emphasized compliance with the provisions of the CGST Act and Rules, particularly regarding e-way bills and the necessary details to be included. The resolution of the issues in the writ petitions highlighted the importance of adhering to statutory requirements to prevent unnecessary detention or penalties, ensuring smooth transportation of goods by the petitioners in the future.