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legality and validity of the action taken u/s 130 of CGsT Act where goods are perishable in nature

Section 129, 130 of the CGST Act, 2017— Goods in Transit – The petitioner engaged in the business of trading of groundnuts and other agricultural products, has prayed to issue a writ of mandamus directing respondent to immediately release conveyance / vehicle along with the goods. The petitioner is a businessman stationed at Madhya Pradesh. The consignment of groundnuts was dispatched in a truck from MP to Rajkot. On 2nd June 2020, the truck carrying the goods was intercepted by the respondent at Vasad. The driver of the conveyance produced the invoice and the E-way bill. However, the respondent found few discrepancies in both the documents. Thereafter, the goods and the conveyance came to be seized and detained. The petitioner was served with a notice for confiscation of goods as well as the conveyance in form GST MOV-10. The total liability of tax and penalty, is Rs. 44,000/. Fine of Rs. 5,67,000/ is also proposed to be imposed.
Held that:- The Hon’ble High Court directed the petitioner to deposit an amount of Rs. 54,000/ towards tax and penalty and the balance amount of Rs. 5,67,000/ shall be by way of a bank guarantee of any nationalized bank. On deposit of Rs. 54,000/ and furnishing of the bank guarantee of the balance amount, the authority concerned shall immediately release the goods as well as the conveyance. The confiscation proceedings shall proceed further on its own merits in accordance with law.—Durga Traders Vs State Tax Officer [2020] 25 TAXLOK.COM 052 (Gujarat)