9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 109 - HC - GSTRelease of detained goods - allegation of non-production of copy of the invoice that ought to have accompanied the transportation of the goods - HELD THAT - Although it is the case of the petitioner that he had subsequently produced a soft copy of the invoice, the finding in Ext.P4(c) is that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation - The detention cannot be said to be unjustified. The learned counsel for the petitioner however prayed that he be permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4(c) notice. Taking note of the said submission, the respondents are directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Exts.P4(c) and P4(d). The respondents shall thereafter proceed to pass the final order in GST MOV-09 under Section 129(3) of the GST Act. Petition disposed off.
Issues: Detention of goods during transportation under the Central Goods and Service Tax Act, 2017.
Analysis: The petitioner approached the court aggrieved by the detention of goods during transportation under the Central Goods and Service Tax Act, 2017. The order of detention was issued to the petitioner on the grounds that although an e-way bill was produced, a copy of the invoice accompanying the transportation was missing. The petitioner argued that a soft copy of the invoice was later provided, but it was found that the invoice was generated after the commencement of transportation. The court noted these facts and opined that the detention was not unjustified based on the evidence presented. The petitioner requested permission to clear the goods and the vehicle by furnishing a bank guarantee for the amount demanded in the detention notice. Considering this request, the court directed the respondents to release the goods and the vehicle upon the petitioner furnishing a bank guarantee for the specified amount. The respondents were further instructed to proceed with passing the final order under Section 129(3) of the GST Act after the release of the goods and the vehicle to the petitioner. In conclusion, the writ petition was disposed of with the above directions, allowing the petitioner to clear the goods and the vehicle by providing a bank guarantee as requested.
|
