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2020 (8) TMI 41 - HC - GSTDetention of goods alongwith vehicle - transport of goods to the auction destination - goods although not auctioned on the same date as the onward transportation, were subsequently auctioned from the auction centre - HELD THAT - The detention was on account of a misunderstanding of the nature of the transaction and transportation of the goods, and finding that the onward transportation of the goods was covered by valid documents, and on the return journey, when the vehicle was intercepted, it was not carrying any goods that had contravened the provisions of the Act, the Writ Petition is closed with a direction to the respondent to forthwith release the vehicle that has been detained through Ext.P5 detention notice. Petition disposed off.
Issues: Detention of vehicle carrying cardamom, misunderstanding regarding auction date, validity of detention notice.
Detention of vehicle: The petitioner's vehicle, carrying cardamom for auction pooling, was detained on the return journey despite the goods being subsequently auctioned. The petitioner argued that there was no justification for the detention as the goods were eventually auctioned from the auction center. The detention notice (Ext.P5) was challenged on this ground. Misunderstanding regarding auction date: The Government Pleader informed the court that the detention of the vehicle on the return journey was due to a misunderstanding. The petitioner had declared that the goods would be auctioned on the same day as the onward transportation, but they were actually auctioned on a different date. This misunderstanding led to the detention of the vehicle. Validity of detention notice: After hearing both parties, the court found that the detention was a result of a misunderstanding regarding the nature of the transaction and transportation of the goods. It was noted that the onward transportation was supported by valid documents, and on the return journey, the vehicle was not carrying any goods that contravened the provisions of the Act. Consequently, the court directed the respondent to release the detained vehicle immediately. In conclusion, the High Court of Kerala disposed of the Writ Petition, ordering the immediate release of the detained vehicle based on the finding that the detention was a result of a misunderstanding and that there was no violation of the law during the transportation of the goods.
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