M/S Torque Pharmaceuticals PVT. LTD. vs. State Of Up And 2 Others
Held
The Court found substance in the petitioner's submissions, acknowledging the peculiar circumstances of transport union restrictions leading to the need for a second vehicle and handwritten E-Way Bill details. The Court held that the petitioner had no option but to mention the subsequent vehicle number by hand.
Facts
The petitioner's goods were seized due to handwritten vehicle numbers on E-Way Bills, which occurred because the GST portal did not allow entering two vehicle numbers for a single transaction involving a change of vehicle at Chandigarh. The petitioner explained this was due to transport union restrictions in Himachal Pradesh.
Key Issues
Whether the seizure of goods and vehicle was justified solely on the ground of handwritten vehicle numbers on E-Way Bills, given the practical difficulties faced by the transporter due to transport union regulations.
Sections Cited
Section 129, Section 191
AI-generated summary — verify with the full judgment below
1 Court No. - 32 Case :- WRIT TAX No. - 610 of 2018 Petitioner :- M/S Torque Pharmaceuticals Pvt. Ltd.
Respondent :- State Of Up And 2 Others Counsel for Petitioner :- Vipin Kumar Kushwaha,Nishant Mishra Counsel for Respondent :- C.S.C.
Hon'ble Krishna Murari,J.
Hon'ble Ashok Kumar,J.
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
The instant writ petition has been filed by the petitioner against the seizure order passed by the respondent no. 3 dated 30.03.2018 and the notice dated 30.03.2018 issued under Section 191(3) of the UPGST Act, 2017. The petitioner is having its registered office in Chandigarh and branch office at Gorakhpur in the State of Uttar Pradesh. The petitioner company is engaged in manufacturing of medicines and mineral water and its manufacturing unit is situated at Derabassi, Punjab and Baddi, Himanchal Pradesh. Certain stock has been transferred against the stock transfer invoices after paying the IGST @ 18% and the goods were being transported from Himanchal Pradesh and the E- Way Bill prescribed under the provision of CGST Rules was downloaded in which the vehicle number bein
The judgment continues below.
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