2018 (11) TMI 1572 - HC - GST

Seizure of goods in transit - seizure on the ground that E- Way Bill the number of tax invoice was incorrectly mentioned - Held that - There is no discrepancy in any document accompanying the goods which may amount to contravening the provisions of the act to permit the seizure of the goods. Sri C.B. Tripathi is directed to file counter affidavit within three weeks. One week thereafter is allowed to the petitioner for filing rejoinder affidavit.

Summary

Issues: Seizure of goods due to incorrect tax invoice number on E-Way Bill.

Analysis:
The High Court of Allahabad heard the case where the petitioner's goods were seized in transit on the basis of an incorrectly mentioned tax invoice number on the E-Way Bill. The petitioner argued that the E-Way Bill only required document details and that the goods were covered by nine tax invoices dated 2.11.2018, with no tax invoice number mentioned on the E-Way Bill. The court found prima facie that there was no discrepancy in any document accompanying the goods that would contravene the provisions of the act to justify the seizure of the goods.

The court directed the respondent to file a counter affidavit within three weeks, allowing the petitioner an additional week to file a rejoinder affidavit. The case was listed for admission/final disposal after this period. Meanwhile, the court ordered the immediate release of the petitioner's seized goods without requiring any deposit or security, as GST had already been paid on the goods as per the accompanying invoices.