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SGST High Court Cases

GST – Rule 138A of the CGST Rules - Expiry of e-way Bill - Bonafide mistake of generation of second e-way bill for same invoice – Detention of goods and vehicle – Goods in question were being transported with valid invoice and e-way bill from Panipat to Nepal but due to restriction imposed on account of COVID-19 pandemic, the goods were unloaded on the way and later on transported to Nepal in another vehicle – since the first e-way bill had expired petitioner generated second e-way bill for same consignment - The goods in question were intercepted and seized – levy of tax and penalty - hence, the instant petition – HELD - There is absolutely no dispute that the goods in question were dispatched by the petitioner under valid invoice and valid papers. The goods in question were intercepted and seized by the respondents on hyper-technical ground and assumptions, without there being any allegation of intention to evade payment of tax - The second e-way bill was generated bonafidely and in circumstance beyond control of the petitioners - Since the goods were covered by valid documents, therefore, it could not have been detained or seized and hence the entire proceedings were totally arbitrary, illegal and without jurisdiction - The action of the respondents in seizing the goods in question is evidently an act of harassment to the petitioners, breach of their fundamental rights guaranteed under Article 14 of the Constitution of India and blatant abuse of power by the respondents - the impugned detention order and notices are quashed being totally arbitrary and illegal - The goods and vehicle in question seized by the respondents are directed to be released forthwith - the writ petition deserves to be allowed with cost - writ petition is allowed with cost of Rs.50,000/- to each of the petitioners which the respondents shall pay the petitioners within four weeks
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