2019 (5) TMI 1082 - HC - GST

Release of detained goods with Truck - direction to generate new e-way bill and/or to amend the e-way bill - HELD THAT - The present petition disposed off by directing respondent No.2 to take a decision on the reply dated 3.5.2019 (Annexure P-5), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order.

Summary

Issues:
Detention order quashing, e-way bill expiration, show cause notice response delay.

Detention Order Quashing:
The petitioner sought a writ of certiorari to quash the detention order and show cause notice issued by respondent No.2. The petitioner, engaged in paper manufacturing, purchased machinery with an expired e-way bill, leading to detention by respondent No.2. The court disposed of the petition, directing respondent No.2 to decide on the petitioner's reply to the show cause notice within a week.

E-way Bill Expiration:
The petitioner purchased machinery with an expired e-way bill, causing the truck to be intercepted by respondent No.2. The e-way bill validity had lapsed before delivery, resulting in the detention of goods and the truck. Despite the petitioner submitting a reply to the show cause notice, no action had been taken, prompting the court to intervene and instruct respondent No.2 to make a decision within a week.

Show Cause Notice Response Delay:
The petitioner submitted a reply to the show cause notice concerning the expired e-way bill issue, but no action had been taken by respondent No.2. The court, after considering the petition and without commenting on its merits, directed respondent No.2 to review the petitioner's response and issue a decision within one week, following due process and granting an opportunity for the petitioner to be heard.