9911796707
TMI Blog2022 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ained goods on payment of penalty or furnishing of security, would be equally applicable to the case of a transporter as well - Section 129(6) of CGST Act - HELD THAT:- Section 129(1) specifically addresses any person transporting any goods or storing any goods. This aligns with the use of the phraseology, person transporting any goods or the owner of such goods that is used in sub-Section 6 - the entitlement to seek release under Section 129 is only qua the owner/agent/representative of the owner. This interpretation is supported by the language used in the first proviso that specifically uses the term transporter and states that such transporter may seek release of the conveyance on payment of penalty or of a sum of Rs.1,00,000/- whicheve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs.Aparna Nandhakumar, Mr.Rajasekar, Mr.P.Rajkumar For the Respondents (In WP.18753 of 2022), (In WP.20794 of 2022), (In WP.21690 of 2022) : Mr.C.Harsha Raj Additional Government Pleader, Mr.V.Prashanth Kiran Government Advocate, Mr.V.Prashanth Kiran Government Advocate COMMON ORDER These writ petitions give rise to a common question. The petitioners in WP.Nos.20794 and 21690 of 2022 are owners of consignments that had been transported by road. In light of the decision taken finally in these matters, we are not concerned with the merits of the matter or the explanation that has been furnished by the petitioner. Peripheral facts, as relevant to decide the issue that arises, are alone recorded below. Facts in WP.No.20794 of 2022 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious facts that would be best left to the appellate authority to decide.The provisions of Section 107 of the Act provides for an efficacious alternate remedy by way of an appeal to the appellate authority and hence the petitioners would agree that appeals would be filed challenging the impugned orders. Facts in WP.No.18753 of 2022 7. The petitioner herein is the transporter of the consignee. The petitioner was engaged by an entity in Madras for transportation of carbon electrodes to the consignee in Assam. The services of a third party vehicle was engaged and the consignments transported. The said consignments were intercepted on 26.06.2022 by the State Tax Officer, who alleged discrepancies in the e-way bill and other documents. 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, (a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twentyfive thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty; (b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in value with passage of time, the said period of fifteen days may be reduced by the proper officer. Thus, learned counsel would argue that the statute permits not just the owner, but also the transporter, to seek release of the goods. 12. The stand of the revenue hinges upon the proviso to Section 129(6) which states that the 'conveyance' shall be released on payment by the transporter of penalty or a sum of Rs.1,00,000/- whichever is less. 13. Upon a consideration of Section 129, read with other relevant provisions of the Act, I would agree with the revenue. Section 129(1) specifically addresses any person transporting any goods or storing any goods. This aligns with the use of the phraseology, 'person transporting any goods or the ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the statutory conditions. 17. As far as the goods are concerned, if the owner/agent/representative does not come forward to claim the same after receipt of notices from the department and upon satisfaction of the conditions under Section 129, it is open to the revenue to take such steps as it may deem fit in that regard. This question is answered accordingly, and adverse to the transporter, petitioner in W.P.No.18753 of 2022. 18. All three petitioners would accede to the position that statutory appeals would be filed by them in terms of Section 107 of the Act. This brings us to the question of release. Section 107 does not specifically grant any power of interim protection to the appellate authority. 19. However, in the case of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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