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2025 (4) TMI 56 - HC - GSTDetention of goods alongwith vehicle - expired E-way bill - opportunity of hearing provided to the petitioners or not - violation of principles of natural justice - HELD THAT - It is explicit that after passing of detention order a show-cause notice has been issued under the statutory provisions and opportunity of hearing was provided to the petitioners therefore there is substantial compliance of natural justice and the authorities were having valid jurisdiction as the subject vehicle was intercepted at Dharsiva towards Bilaspur which is just the opposite direction of the route for which an E-Way Bill was generated and a subsequent E-Way Bill was generated for the State of Madhya Pradesh. The Case laws referred by learned counsel for the petitioners are distinguishable on facts. In the matter of M/S Satyam Shivam 2022 (1) TMI 954 - SC ORDER there is reason of traffic blockage and in the matter of M/s Falguni Steels 2024 (1) TMI 1150 - ALLAHABAD HIGH COURT there are some technical issues on the portal of the competent authorities for issuing an E-Way Bill. This Court does not find any good ground to entertain the writ petition - petition dismissed.
1. ISSUES PRESENTED and CONSIDERED
The primary legal issues considered in this judgment include:
2. ISSUE-WISE DETAILED ANALYSIS Detention of Vehicles under CGST Act, 2017 - Relevant Legal Framework and Precedents: Section 129(1) of the CGST Act, 2017 allows for the detention of goods and conveyances in transit if they are found without proper documentation, such as an E-Way Bill. - Court's Interpretation and Reasoning: The Court noted that the vehicles were detained because they were intercepted without a valid E-Way Bill for the movement from Raipur, Chhattisgarh to Madhya Pradesh. The subsequent generation of an E-Way Bill does not negate the initial lack of documentation. - Key Evidence and Findings: The vehicle was intercepted at a location opposite to the intended route, and the E-Way Bill was generated after the vehicle was already in transit, violating the requirement for documentation before commencement of movement. - Application of Law to Facts: The Court found that the authorities acted within their jurisdiction as the vehicle was moving without the necessary E-Way Bill at the time of interception. - Treatment of Competing Arguments: The petitioner argued that the E-Way Bill was generated after office hours and was valid for the intended journey. However, the Court emphasized the requirement for an E-Way Bill before the start of the journey. - Conclusions: The detention was justified as per the provisions of the CGST Act, 2017. Issuance of Show-Cause Notice - Relevant Legal Framework and Precedents: Section 129(3) of the CGST Act, 2017 provides for the issuance of a show-cause notice and an opportunity for hearing before any further action is taken. - Court's Interpretation and Reasoning: The Court found that the issuance of the show-cause notice was in compliance with statutory provisions and did not violate principles of natural justice. - Key Evidence and Findings: The authorities issued the notice after the detention order, providing an opportunity for the petitioner to present their case. - Application of Law to Facts: The Court ruled that the show-cause notice was validly issued under the jurisdiction of the authorities. - Treatment of Competing Arguments: The petitioner claimed that the notice was issued with premeditation, but the Court disagreed, citing compliance with procedural requirements. - Conclusions: The show-cause notice was lawfully issued and did not warrant intervention by the Court. Maintainability of Writ Petitions - Relevant Legal Framework and Precedents: The Court referenced precedents indicating that writ petitions are generally not entertained against mere issuance of show-cause notices. - Court's Interpretation and Reasoning: The Court emphasized that the petitions were premature as the statutory process under the CGST Act, 2017 had not been completed. - Key Evidence and Findings: The show-cause notice provided an opportunity for the petitioner to respond, and no final order had been made under Section 129(3) of the CGST Act, 2017. - Application of Law to Facts: The Court found that the petitioner should utilize the statutory mechanism provided for addressing grievances related to detention and show-cause notices. - Treatment of Competing Arguments: The petitioner relied on various judgments to argue for maintainability, but the Court distinguished these cases based on factual differences. - Conclusions: The writ petitions were dismissed as premature and not maintainable at this stage. 3. SIGNIFICANT HOLDINGS - The Court held that the detention of vehicles was justified under Section 129(1) of the CGST Act, 2017 due to the absence of a valid E-Way Bill at the time of interception. - The issuance of a show-cause notice was deemed lawful and in compliance with the principles of natural justice. - The Court established that writ petitions challenging show-cause notices are generally premature and should not be entertained unless there is a clear violation of jurisdiction or natural justice. - The petitions were dismissed, and all interim applications were also disposed of accordingly.
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