2018 (11) TMI 1504 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 3 (All.) – Detention of goods with vehicle – seizure order was passed solely on the ground that the e-way bill accompanying the goods had expired – Clause (a) and (b) of Sub-section (1) of Section 129 of the Act – Held that:- In view of the the fact that the petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after the detention of the goods by incorrectly recording the time of interception – the order of seizure dated 11.11.2018 issued under Section 129(1) of the Act to the writ petition is quashed – petition allowed. – Writ Tax No. – 1471 of 2018 Dated:- 22-11-2018 – Pankaj Mithal And Ashok Kumar JJ. For the Petitioner : Rajan Tripat
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pted at Kanpur during the intervening night of 10/11.11.2018 and after the statement of the person incharge of the vehicle was recorded at 11:36 a.m., on the next date ie. 11.11.2018 a seizure order under Section 129 (1) of the Goods and Service Tax Act, 2017 (in short of the Act) was passed solely on the ground that the e-way bill accompanying the goods had expired. Thereafter, on the next date an order for release of the goods was passed on 12.11.2018 under Section 129 (3) of the Act subject to deposit of applicable tax and penalty as provided under Clause (a) and (b) of Sub-section (1) of Section 129 of the Act. The petitioners aggrieved by the aforesaid order have preferred this petition contending that the very basis of the seizure of the goods is non existing as at the time of interception of the goods e-way bill accompanying the goods was very much valid and that only on account of delay in the issue of the memo of seizure, the time mentioned in the e-way bill expired. The seizu
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id instructions clearly reveal that the vehicle had entered Kanpur atleast by 12:30 in the night of 10.11.2018 when it was checked/intercepted at Jarib Chowki, Kanpur ie., hardly 30 minutes after the time prescribed in the e-way bill had expired. The petitioners in paragraph 8 have categorically state that the vehicle had reached Kanpur Nagar around 8 p.m., on 10.11.2018 much before the expiry of the period mentioned in the e-way bill. It is also stated that it was intercepted at 8 p.m., on 10.11.2018 at the Jarib Chowki, outpost Kanpur Nagar. The instructions received from the Assistant Commissioner, Commercial Tax Incharge MS-IX, Kanpur do not match with the documents which has been produced by none other than the Assistant Commissioner which clearly states that the vehicle was intercepted at 8:23 am on 11.11.2018 at Jarib Chowki Kanpur. The instructions states that the interception/checking was done at 12.30 in the night of 10.11.2018. The averments regarding the entry of vehicle in
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he vehicle. This gives an ample handle to the Officers not to enter the actual time of interception and to prepare the seizure memo at leisure making the dealer of the goods to suffer and more particularly the transporter whose vehicle unnecessarily for no fault of his remains seized depriving him of his business of transport being carried through the said vehicle. In the above circumstances and the fact that the petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after the detention of the goods by incorrectly recording the time of interception. Accordingly, the order of seizure dated 11.11.2018 issued under Section 129(1) of the Act (Annexure-1) to the writ petition is quas
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