Manoj N.S vs. Assistant State Tax Officer
Held
The Court acknowledged that it was undisputed the vehicle lacked a valid e-way bill at the time of interception. It held that proceedings under Section 129 of the GST Act were ongoing, and the petitioner should present their stand before the authorities, finding no grounds for High Court interference.
Facts
A vehicle transporting goods was detained by tax authorities on 20.01.2021 for not possessing a valid e-way bill. The petitioner argued that the e-way bill expired due to a vehicle breakdown, and the journey had commenced within the stipulated time. Notices under Section 129 were issued for the detention.
Key Issues
Whether the High Court should intervene to order the release of a vehicle and goods detained for an expired e-way bill, when statutory proceedings under Section 129 of the GST Act are already initiated and ongoing.
Sections Cited
Section 129, Rule 138
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 22ND DAY OF JANUARY 2021 / 2ND MAGHA, 1942 WP(C).No.1782 OF 2021(W) PETITIONER/S: MANOJ N.S, PROPRIETOR, RECKON PAINTS, ID PLOT NO 236, VADACKAL P.O.PUNNAPRA NORTH, ALAPPUZHA-688 003. BY ADV. SRI.K.J.RENJITH RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO 111,DEVIKULAM, IDUKKI-685 613. 2 DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI-685 613. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1782 OF 2021 2 JUDGMENT Dated this the 22nd day of January 2021
Heard both sides.
By this petition, the petitioner prays for a direction to the 1st respondent to release vehicle KL-04-AM-4076. 3. Learned counsel appearing for the petitioner submits that e-way bill was generated at 09.28 pm on 18.01.2021 for supplying goods to Idukki district and the vehicle left the factory on 19.01.2021. But there was break down which resulted in stoppage of that trip. It is further submitted that the v
The judgment continues below.
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