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TMI Blog2020 (1) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. Chapter 16 of the Central CST Rules 2017, setting out the E-way Rules in Rule 138. The second proviso under Rule 138(10) permits a transporter to extend the validity of the expired e-way after updating the details in the relevant Form and this benefit would be available in a case such as the present - In fine, the amount to be remitted would, in terms of Section 129(1)(b), be ₹ 86,700/- each towards CGST and SGST. As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to ₹ 5000/-. Mr.Shafiq agrees that the case on hand would be covered by this beneficial provision. Thus upon remittance of the taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid e-way bill. 4. One of the grounds taken by the petitioner is that no valid Goods Detention Notice has been issued by the respondent. However, records that were summoned reveal that a notice in terms of Section 129(3) of the Goods and Service Tax Act, 2017 (in short 'Act') has been issued on 17.01.2020 and served on the lorry driver, one Mr.Deepak Kumar Singh. On being confronted with these facts, the petitioner does not pursue this ground thereafter. 5. What remains is the question of quantifying the remittance required, conditional upon which, the goods are liable to be released. For this purpose, I may refer to the provisions of Section 129 of the CGST Act dealing with the procedure for ' de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention and seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyance. (3)The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause ( c). 6. Section 129 applies in situations where there are contraventions of the provisions of the Act or Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation itself. This observation is made in response to the submission of the petitioner that the offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. I may, in this regard refer to Chapter 16 of the Central CST Rules 2017, setting out the E-way Rules in Rule 138. The second proviso under Rule 138(10) permits a transporter to extend the validity of the expired e-way after updating the details in the relevant Form and this benefit would be available in a case such as the present. 9. In fine, the amount to be remitted would, in terms of Section 129(1)(b), be ₹ 86,700/- each towards CGST and SGST. As for penalty, the petitioner enjoys ..... X X X X Extracts X X X X X X X X Extracts X X X X
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