2022 (1) TMI 950 - HC - GST

Seizure of goods alongwith the vehicle - detention on the ground that the goods were being transported without a valid e-way bill - HELD THAT - It is directed that if the petitioner pays the penalty of ₹ 1,20,770.00, within a period of four weeks from the date of this order, the vehicle bearing registration No.AP 28X 1849 along with the goods, seized by respondent No.1 on 30.10.2020, shall be released to the petitioner. This order is only for the purpose of release of the vehicle along with goods on payment of penalty by the petitioner - Petition disposed off.

Summary

Issues:
Quashing of order dated 12.11.2021 and detention order dated 30.10.2021.

Analysis:
The petitioner, a registered dealer under the CGST Act and the TSGST Act, placed an order for TMT bars with a company. The goods, while in transit, faced a breakdown and were subsequently seized by respondent No.1 for allegedly not having a valid e-way bill. Respondent No.2 issued a detention order followed by a tax determination order and imposed a penalty on the petitioner. The petitioner challenged these orders through a Writ Petition seeking their quashing.

The respondent argued that the e-way bill provided by the petitioner did not correspond to the seized goods. The petitioner contended that the tax component had been paid as per the tax invoice and expressed willingness to pay the penalty for the release of the seized vehicle.

After hearing both parties, the Court directed the petitioner to pay the penalty amount within four weeks for the release of the seized vehicle and goods. The Court clarified that the order was solely for the purpose of releasing the vehicle upon payment of the penalty.

The Writ Petition was disposed of accordingly, with no costs imposed. The interim application was also disposed of in light of the judgment.