The petition is disposed of with a direction that the petitioner shall furnish an unconditional bank guarantee in favour of the department. As soon as the petitioner fulfills this condition, the vehicle and the goods shall be released immediately.
Section 129 of the CGST Act — Goods in Transit –-- The petitioner is a transporter. His vehicle carrying electronic goods was detained on 27.06.2021 on the grounds that validity of one of the e-way bills had expired and in case of another consignment, no e-way bill was generated. The petitioner submitted that the vehicle carrying the goods had a break down on account of which the transporter had to arrange for another vehicle. The petitioner was issued notice for levying penalties, which culminated into an order dated 02.07.2021 confirming the penalties. The petitioner filed appeal against the order of assessment, the appellate authority has given the first date of hearing in the month of September, 2021. In the meantime, the assessing officer is demanding full recovery of tax and penalty before releasing the vehicle and the goods.
Held that:- The Hon’ble High Court directed that if the petitioner provides bank guarantee for 25% of the disputed tax and penalty, the vehicle and the goods should be released. This bank guarantee shall be kept alive till the appeal of the petitioner is disposed of by the appellate authority.
The petition is disposed of with a direction that the petitioner shall furnish an unconditional bank guarantee in favour of the department. As soon as the petitioner fulfills this condition, the vehicle and the goods shall be released immediately.
Section 129 of the CGST Act — Goods in Transit –-- The petitioner is a transporter. His vehicle carrying electronic goods was detained on 27.06.2021 on the grounds that validity of one of the e-way bills had expired and in case of another consignment, no e-way bill was generated. The petitioner submitted that the vehicle carrying the goods had a break down on account of which the transporter had to arrange for another vehicle. The petitioner was issued notice for levying penalties, which culminated into an order dated 02.07.2021 confirming the penalties. The petitioner filed appeal against the order of assessment, the appellate authority has given the first date of hearing in the month of September, 2021. In the meantime, the assessing officer is demanding full recovery of tax and penalty before releasing the vehicle and the goods.
Held that:- The Hon’ble High Court directed that if the petitioner provides bank guarantee for 25% of the disputed tax and penalty, the vehicle and the goods should be released. This bank guarantee shall be kept alive till the appeal of the petitioner is disposed of by the appellate authority.