2020 (8) TMI 735 - HC - GST

Detention of consignment - detention on the ground that the documents did not reflect the transaction covered by the transportation that was apprehended - Section 130 of GST Act - HELD THAT - The 1st respondent are directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P7 notice. The respondents shall, thereafter, transmit the files to the adjudicating authority for an adjudication of the issue under Section 130 of the GST Act. Petition disposed off.

Summary

Issues: Detention of consignment of construction equipments due to missing documents.

In this case, the petitioner approached the Kerala High Court aggrieved by the detention of a consignment of construction equipments being transported. The 1st respondent objected to the lack of accompanying documents reflecting the transaction covered by the transportation. Upon reviewing the notice of objection, the court found the detention by the 1st respondent to be justified based on the missing documents. The court heard arguments from both parties, and considering the petitioner's submission, directed the 1st respondent to release the goods and the vehicle upon the petitioner furnishing a bank guarantee for the amount specified in the notice. The court further instructed the respondents to transmit the files to the adjudicating authority for resolution under Section 130 of the GST Act. The Government Pleader was tasked with communicating the order to the 1st respondent for immediate action upon the bank guarantee being provided. The petitioner was also required to present a copy of the judgment and the writ petition to the 1st respondent for further processing. Ultimately, the writ petition was disposed of in the manner outlined above, resolving the issue of the consignment's detention due to missing documents effectively.