There shall be an order for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the orders.
Section 129, 130 of the CGST Act, 2017 –– Goods in Transit –––The petitioner’s vehicle came to be seized on 13.08.2021 on the ground that they had allegedly used/expired e-way bills to evade tax. The petitioners paid 10% of the tax in pursuant to an order passed under Section 129 of the Act and therefore no further amounts are required to be paid and the vehicles along with the consignments should be released. The respondent submitted that 10% of the amount has been deposited by the consigner of the goods only represents the value of the goods seized and were not on the value of the truck which have been seized. The court observed that if the goods are being removed in the clandestine manner on the strength either expired e-way bills or forged/fabricated invoice, the petitioners are not expected to transport the goods. At the same time, no useful purpose will be served by allowing the vehicles to be detained any longer as the vehicles will loose their intrinsic value.
Held that:- The Hon’ble High Court ordered for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the impugned orders.
There shall be an order for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the orders.
Section 129, 130 of the CGST Act, 2017 –– Goods in Transit –––The petitioner’s vehicle came to be seized on 13.08.2021 on the ground that they had allegedly used/expired e-way bills to evade tax. The petitioners paid 10% of the tax in pursuant to an order passed under Section 129 of the Act and therefore no further amounts are required to be paid and the vehicles along with the consignments should be released. The respondent submitted that 10% of the amount has been deposited by the consigner of the goods only represents the value of the goods seized and were not on the value of the truck which have been seized. The court observed that if the goods are being removed in the clandestine manner on the strength either expired e-way bills or forged/fabricated invoice, the petitioners are not expected to transport the goods. At the same time, no useful purpose will be served by allowing the vehicles to be detained any longer as the vehicles will loose their intrinsic value.
Held that:- The Hon’ble High Court ordered for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the impugned orders.