2018 (12) TMI 1152 - HC - GST

Detention of goods with vehicle - Held that - Division Bench of this Court in Renji Lal Damodaran v. 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 is directed to release the petitioners goods and vehicle on their furnishing Bank Guarantee for the tax and penalty 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: Detention of goods and vehicle due to expired e-way bill under GST Act

In the present case, the petitioners, who are assessees under the GST Act and manufacture Airconditioners, had their goods and vehicle detained by the Assistant State Tax Officer due to the expiration of the e-way bill. The petitioners sought relief through a writ petition, requesting the quashing of the orders issued by the respondents and the release of the detained goods and lorry unconditionally. The petitioners also sought other incidental reliefs, including costs.

The High Court referred to a previous judgment in Renji Lal Damodaran v. State Tax Officer, where an identical issue was addressed by the Division Bench. Based on the ratio of that judgment, the Court directed the respondent authorities to release the petitioners' goods and vehicle upon the petitioners furnishing a Bank Guarantee for the tax and penalty due, along with a bond for the value of goods as per Rule 140(1) of the CGST Rules. The Court disposed of the writ petition with this direction, providing relief to the petitioners in the matter of the detained goods and vehicle due to the expired e-way bill under the GST Act.