2020 (9) TMI 1058 - HC - GST

Release of confiscated goods alongwith Truck - detention on the ground that the goods were found without E-way bill - petitioner is ready and willing to deposit the tax and penalty and has also ready and willing to give bank guarantee for the amount for total value of confiscated conveyance as mentioned in Form GST MOV-10 - HELD THAT - In the facts of this case, we direct the petitioner to deposit an amount of ₹ 39,512/- in cash towards tax and penalty and balance amount of ₹ 3,95,098/- shall be by way of bank guarantee of any nationalized bank. On deposit of amount of tax and penalty and furnishing of the bank guarantee of the balance amount, the respondent authority shall immediately release the goods as well as truck conveyance. Petition disposed off.

Summary

Issues:
Challenge to impugned notice dated 08.08.2020 in Form GST MOV-10 and release of detained truck bearing registration No. MP-09-GF-9801.

Analysis:
The petitioner challenged the notice issued by respondent no. 2 and sought the release of a detained truck through a petition under Article 226 of the Constitution of India. The petitioner's advocate did not press the challenge to the notice but relied on a previous judgment for the release of the truck upon depositing the tax, penalty, and providing a bank guarantee. The respondent's AGP agreed to the release since the challenge to the notice was not pressed. The truck was detained for lacking an E-way bill, as the petitioner is engaged in parcel services based on E-bills. The court ordered the petitioner to deposit ?39,512 in cash for tax and penalty and provide a bank guarantee of ?3,95,098 from a nationalized bank. Upon compliance, the goods and truck were to be released immediately. The court clarified that it did not assess the merits of the case, allowing the authority to proceed further as per the law. The petition was disposed of accordingly.