2019 (10) TMI 404 - HC - GST

Detention of goods with vehicle - E-way bill not issued - further liability of petitioner to pay IGST - Confiscation of goods - levy of penalty - HELD THAT - The petitioner had paid the integrated goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the petitioner has paid the tax and penalty on such goods as computed by the respondent authorities, by way of ad-interim relief the respondents are directed to forthwith release the conveyance being truck number GJ-12- AZ-5184 along with the goods contained therein, subject to the final outcome of the petition. Issue notice, returnable on 14.11.2019.

Summary

Issues involved:
1. Confiscation of goods and levy of penalty under section 130 of the GGST Act for non-generation of e-way bill.

Analysis:
The petitioner's advocate argued that out of three vehicles, one did not have an e-way bill generated due to inadvertence. The goods, marble imported from Italy, had integrated goods and services tax already paid at the time of import. Despite paying tax and penalty upon interception, the respondent issued a notice for confiscation and penalty under section 130 of the GGST Act.

The advocate contended that all documents were submitted except the e-way bill, which was promptly generated later. Given the payment of tax and penalty, the advocate requested the release of the conveyance and goods. In response to these submissions, the court issued notice returnable on a specified date.

Upon reviewing the documents showing tax payment at import and subsequent payment upon interception, the court directed the immediate release of the truck and goods subject to the final outcome of the petition. Additionally, direct service was permitted in this case for efficient communication.