Megathern Induction Limited vs. State Of West Bengal And Ors.
Facts
The petitioner, Megatherm Induction Limited, filed a writ petition challenging the detention of its goods by an order dated May 21, 2023, issued under Section 129(3) of the WBGST Act/CGST Act. The detention was based on an alleged violation of Section 68(3) of the Act, specifically deviating from the authorized route. The petitioner argued that any such violation was committed by the driver and not by the owner of the goods. The revenue contended that the owner of the goods could approach the Adjudicating Authority for provisional release by furnishing a bond and bank guarantee.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to make a proper representation for the provisional release of the goods within one week. The Adjudicating Authority was directed to intimate the conditions for provisional release to the petitioner within three working days of receiving the representation. Upon fulfillment of these conditions and factual verification of the petitioner's identity, the goods were to be released within three days. The petitioner was also granted liberty to challenge the impugned penalty order before the appropriate Appellate Forum. The Court did not make a definitive finding on the primary issue of the owner's liability for the driver's actions, instead focusing on facilitating the provisional release of goods.
Key Issues
1. Whether the owner of goods can be held responsible for the actions of the driver in deviating from an authorized route, thereby violating Section 68(3) of the WBGST Act/CGST Act? Petitioner's contention: The petitioner argued that if a violation of Section 68(3) occurred, it was solely the act of the driver, and the owner (petitioner) had no control over the driver's actions. Therefore, the detention of goods and the imposition of penalty were unjustified. Revenue's contention: The learned Additional Government Pleader submitted that the owner of the goods is eligible to approach the Adjudicating Authority for provisional release of the detained goods, provided they furnish a bond and bank guarantee to the satisfaction of the authority.
Sections Cited
Section 129(3), Section 68(3)
AI-generated summary — verify with the full judgment below
2023 ks WPA 13504 of 2023 sl. 13 Megatherm Induction Limited Vs The State of West Bengal & Ors.
Ms. Pompey Bose, Mr. Abhijit Sarkar, Mr. Raja Biswas … For the Petitioner.
Mr. A. Ray, Ld. GP., Mr. T.M. Siddiqui, Mr. S. Sanyal … For the State.
Affidavit-of-service filed in court be kept with the record.
Heard learned Advocates appearing for the parties.
Petitioner being the owner of the goods in question has filed this writ petition for release of the same which has been detained by an order dated 21st May, 2023, under Section 129(3) of the WBGST Act/CGST Act and provisions of relevant Rules. The ground for imposing of penalty is for violation of the provisions of Section 68(3) of the Act in deviating from the authorised route. Petitioner submits that if at all such violation has been committed, it has been committed by the driver of the vehicle in question and the owner/petitioner has got no control over the same.
Mr.
Siddiqui, learned Additional Government Pleader submits that eve
The judgment continues below.
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