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2020 (9) TMI 984 - HC - GSTDetention of goods - there exists valid tax invoice and e-way bill - Contention is that merely because certain loose invoices were also found, the liability cannot be converted into one under Section 129(1)(b) of the Act - HELD THAT - Matter requires consideration. In the event, petitioner deposits the disputed amount of tax and penalty in terms of Section 129(1)(a) and also furnishes security in respect of the remaining amount found due and payable under the order of Appellate Authority, the detained goods shall be released to the petitioner subject to final outcome of this petition.
Issues: Validity of tax invoice and e-way bill, liability under Section 129(1)(a) vs. 129(1)(b) of the Central Goods and Service Tax Act, 2017, absence of GST Tribunal, consideration of loose invoices in determining liability.
Analysis: The judgment delivered by Hon'ble Ashwani Kumar Mishra, J., pertains to a case involving a registered dealer engaged in trading ready-made garments. The petitioner asserts that the detained goods are accompanied by valid tax invoices and e-way bills, suggesting potential liability under Section 129(1)(a) of the CGST Act, 2017, for tax and penalty. However, the petitioner argues against converting this liability to one under Section 129(1)(b) of the Act merely based on the discovery of loose invoices alongside. The absence of a GST Tribunal prompts the petitioner to seek redress through this petition. The Court acknowledges the need for a thorough examination of the matter, indicating that the issue requires consideration. The learned standing counsel representing the respondents accepts the notice on their behalf. The Court directs all respondents to file a counter affidavit within six weeks, allowing for a comprehensive response to the petitioner's claims. Furthermore, the Court permits the filing of a rejoinder affidavit within two weeks following the submission of counter affidavits. In a conditional directive, the Court outlines that upon the petitioner's deposit of the disputed tax and penalty amount under Section 129(1)(a) and provision of security for any remaining due amount as per the Appellate Authority's order, the detained goods will be released to the petitioner. This release is subject to the final outcome of the ongoing petition, emphasizing the importance of compliance with the specified conditions for the resolution of the matter at hand.
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