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2018 (11) TMI 1261 - HC - GSTDetention of goods with vehicle - vehicle number was typed mistakenly in the e-way bill - Held that - The learned 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, where it was 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 vehicle on his 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.
Issues:
Inadvertent mistake in tax invoice leading to suspicion of tax evasion, incorrect vehicle number on e-way bill, detention of goods and vehicle, relief sought in writ petition, applicability of previous judgment to the current case. Analysis: The petitioner, a registered dealer under the State Goods & Service Tax Act, faced issues due to an inadvertent mistake in the tax invoice, which raised suspicions of tax evasion by the 3rd respondent. Additionally, an error in typing the vehicle number on the e-way bill resulted in the detention of both the vehicle and the goods, prompting the petitioner to file a writ petition seeking specific reliefs. The reliefs sought by the petitioner included calling for the records of the case related to the notices demanding tax and penalty, quashing said notices, specifically the penalty notice violating provisions of the SGST Act, and directing the release of the detained goods and vehicle without tax or penalty collection, citing violations of relevant Acts. The Division Bench of the Court had previously addressed a similar issue in Renji Lal Damodaran Vs. State Tax Officer, providing a precedent for the current case. In line with the judgment in the aforementioned case, the Court directed the respondent authorities to release the petitioner's goods and vehicle upon the petitioner furnishing a Bank Guarantee for the due tax and penalty, along with a bond for the goods' value as prescribed under the CGST Rules. Consequently, the Court disposed of the writ petition based on this directive, resolving the issues raised by the petitioner effectively.
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