Sobha Enterprises vs. Asst. Enforcement Officer
Held
The Court noted that the statutory scheme under Section 129 of the CGST Act provides for release upon compliance. It directed the respondent to carry out physical verification without delay when the petitioner appears, and upon payment of penalty or other demands under Section 129, the goods and vehicle shall be released.
Facts
A taxpayer transporting arecanut was intercepted, and 4000 kgs of goods were found in excess of the invoice and E-way bill. An order of detention under Section 129(1) of the CGST Act was issued, and the petitioner sought release of the goods and vehicle after paying tax and penalty for the excess quantity.
Key Issues
Whether goods and vehicle detained under Section 129 of the CGST Act for excess quantity should be released upon the taxpayer's willingness to pay the applicable tax and penalty, and the procedure for such release.
Sections Cited
Section 129(1), Section 129
AI-generated summary — verify with the full judgment below
WP(C) NO. 15725 OF 2025 1 2025:KER:31959 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 11TH DAY OF APRIL 2025 / 21ST CHAITHRA, 1947 WP(C) NO. 15725 OF 2025 PETITIONER : SOBHA ENTERPRISES KOKKUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR BIJEESH P. V., PIN – 679 591 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. RAJAN K. RESPONDENT : ASST. ENFORCEMENT OFFICER ENFORCEMENT SQUAD, WALAYAR, STATE GST DEPARTMENT, SGST COMPLEX, PALAKKAD, PIN – 678 001 SMT.JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15725 OF 2025 2 2025:KER:31959 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C) No.15725 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 11th day of April, 2025 JUDGMENT Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by
The judgment continues below.
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