M/S. S.R. ENTERPRISES VERSUS THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT STATE TAX OFFICE, SQUAD NO. III, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM

Detention of goods – non-payment of the penalty amount under Section 129 of the Act – expired E-Way bill – HELD THAT:- It is deemed appropriate to direct the 2nd respondent to release the consignment and vehicle covered by Ext.P4 detention notice to the petitioner on the petitioner furnishing a bank guarantee for the amount of ₹ 3,56,100/- before the said respondent.

The 2nd respondent shall thereafter complete the adjudication in relation to Ext.P4 detention notice after considering the reply, if any, filed by the petitioner to the detention notice, and after hearing the petitioner, within a period of one month from the date of receipt of a copy of this judgment.

No.- WP(C). No. 25251 OF 2019

Dated.- September 23, 2019

MR A. K. JAYASANKARAN NAMBIAR, J.

For The PETITIONER : ADVS. SRI. V. R. GOPU, SRI. J. NARAYANA PILLAI AND S. PROMOD

For The RESPONDENTS : GOVERNMENT PLEADER SMT. THUSHARA JAMES

JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P4 notice of detention under Section 129(3) of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act. It is the case of the petitioner that the goods were consigned from West Bengal under cover of Ext.P1 E-Way Bill, which was generated on 23.08.2019 and was valid up to 16.09.2019. The consignment however reached Parassala Check Post only on 18.09.2019 after the expiry of the validity period of the E-Way Bill. It is therefore that Ext.P4 detention notice was issued demanding tax as also penalty quantified at twice the tax found payable on the consignment. It is not in dispute that the tax amount has been paid and the present detention is for non-payment of the penalty amount under Section 129 of the Act, amounting to ₹ 3,56,100/-.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I deem it appropriate to direct the 2nd respondent to release the consignment and vehicle covered by Ext.P4 detention notice to the petitioner on the petitioner furnishing a bank guarantee for the amount of ₹ 3,56,100/- before the said respondent. The 2nd respondent shall thereafter complete the adjudication in relation to Ext.P4 detention notice after considering the reply, if any, filed by the petitioner to the detention notice, and after hearing the petitioner, within a period of one month from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action.

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