The petition is disposed of with liberty to the petitioners to prefer the appellate remedy before the Additional Commissioner
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenged the order dated 28th December, 2020. The petitioner submitted that owing to the farmers protest around Delhi, the validity of the E-Way Bill issued on 27th November, 2020 and whereunder the goods were being transported, expired on 10th December, 2020 resulting in the goods being detained and tax and penalty being imposed thereon. The counsel for the respondents submitted that the remedy of appeal to the Additional Commissioner is available to the petitioners. The counsel for the petitioner submitted that in the FORM GST MOV-01 dated 12th December, 2020, the respondent Officer has not even recorded the documents presented to him viz. E-Way Bill and the invoice and in FORM GST MOV-02 dated 12th December, 2020, it was mentioned that “E- Way bill expire”. The court observed that said pleas of the petitioners can also be considered by the Additional Commissioner, in the appellate remedy.
Held that:-The Hon’ble High Court held that the petitioners are at a liberty to prefer the appellate remedy and which if preferred shall be decided in accordance with law, within a period of six weeks.
The petition is disposed of with liberty to the petitioners to prefer the appellate remedy before the Additional Commissioner
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenged the order dated 28th December, 2020. The petitioner submitted that owing to the farmers protest around Delhi, the validity of the E-Way Bill issued on 27th November, 2020 and whereunder the goods were being transported, expired on 10th December, 2020 resulting in the goods being detained and tax and penalty being imposed thereon. The counsel for the respondents submitted that the remedy of appeal to the Additional Commissioner is available to the petitioners. The counsel for the petitioner submitted that in the FORM GST MOV-01 dated 12th December, 2020, the respondent Officer has not even recorded the documents presented to him viz. E-Way Bill and the invoice and in FORM GST MOV-02 dated 12th December, 2020, it was mentioned that “E- Way bill expire”. The court observed that said pleas of the petitioners can also be considered by the Additional Commissioner, in the appellate remedy.
Held that:-The Hon’ble High Court held that the petitioners are at a liberty to prefer the appellate remedy and which if preferred shall be decided in accordance with law, within a period of six weeks.