9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 836 - HC - GSTSeeking release of goods - expired E-way bill - Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 - HELD THAT - For the expiry of the E-Way Bill, the explanation of the petitioner in this Writ Petition is that there was torrential rain in Tamil Nadu, particularly, in Chennai District and therefore the vehicle could not move and that the journey was started later in time, by which time, the E-Way Bill generated on 27.11.2021 at about 06.23 p.m. had expired. Considering the fact that Chennai District and the neighbouring District were experiencing the torrential rain during the last week of November, 2021 and during the first week of December, 2021, the petitioner is directed to pay the tax determined on the consignment under both the Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 and 25% of the penalty imposed in the impugned order. Petition disposed off.
Issues:
Challenge to detention order due to expired E-Way Bill. Analysis: The petitioner filed a Writ Petition seeking to quash the detention order of a consignment vehicle due to an expired E-Way Bill. The goods dispatched by the petitioner were seized on the ground that the E-Way Bill generated on a specific date had expired. The petitioner explained that heavy rainfall in the region delayed the journey, causing the E-Way Bill to expire before the vehicle could start moving. The High Court considered the circumstances, noting the heavy rainfall in Chennai District and neighboring areas during the relevant period. The Court directed the petitioner to pay the determined tax under both the Central Goods and Service Tax Act, 2017, and the Tamil Nadu Goods and Service Tax Act, 2017. Additionally, the petitioner was instructed to pay 25% of the penalty imposed in the impugned order. Upon payment of the specified amounts, the Court ordered the release of the vehicle along with the goods. The payment made by the petitioner would be subject to final appropriation in appropriate proceedings. Furthermore, the petitioner was granted liberty to file an application to set aside the seizure order as per the law. Ultimately, the Writ Petition was disposed of with the above directives, without any cost imposed. The connected Miscellaneous Petition was also closed as a result of the judgment.
|
