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2018 (4) TMI 345 - HC - GSTRelease of goods with vehicle - stock transfer - the transportation of the goods was not accompanied by a valid copy of the stock transfer invoice/delivery chalan that ought to have accompanied the goods as per the provisions of Rule 55 of the CGST Rules - Held that - there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods - there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty - petition disposed off.
Issues: Detention of consignment of motor vehicle chassis due to lack of valid documentation and demand for security deposit by respondent.
Analysis: 1. The petitioner was aggrieved by the respondent's insistence on paying a security deposit as a condition for releasing the detained consignment of motor vehicle chassis. The detention notice issued to the petitioner highlighted the lack of a valid copy of the stock transfer invoice/delivery chalan accompanying the goods, as required by Rule 55 of the Central Goods and Services Tax (CGST) Rules. 2. Upon hearing arguments from both parties, the court examined the facts and submissions. It was noted that the necessary declarations under the CGST Rules were made in the KVATIS system, and there was no dispute regarding the genuineness of the invoice accompanying the transportation of the goods. In light of this, the court opined that there was no need for detaining the goods to determine the petitioner's liability for penalty. 3. Consequently, the court directed the respondent to release the goods and the vehicle to the petitioner upon producing a copy of the judgment. However, the files were to be forwarded to the adjudicating authority for a decision on any penalty to be imposed on the petitioner. The adjudication process was to be completed within two weeks from the date of receiving a copy of the judgment, following a hearing with the petitioner. 4. The writ petition was disposed of with the above directions, emphasizing the importance of valid documentation in compliance with the CGST Rules and ensuring a prompt adjudication process for any penalties that may be imposed on the petitioner.
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