S.B.G.C Logistics vs. State Of U.P. And 4 Others
Held
The Court held that the seizure and penalty proceedings were illegal and without jurisdiction. It was based on a misinterpretation of the e-way bill rules concerning short-distance transportation for reloading.
Facts
Goods were seized and a penalty notice was issued because Part B of the e-way bill was not filled, even though the goods were being transported for reloading within 50 km. The petitioner argued that this was a temporary measure before reloading for further transportation.
Key Issues
Whether the non-filling of Part B of the e-way bill for goods transported for reloading within a short distance constitutes a valid ground for seizure and penalty under GST law.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- WRIT TAX No. - 731 of 2018 Petitioner :- S.B.G.C Logistics Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Nishant Mishra,Vipin Kumar Kushwaha Counsel for Respondent :- C.S.C.,A.S.G.I.,B.K.Singh Raghuvanshi Hon'ble Krishna Murari,J.
Hon'ble Ashok Kumar,J.
Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent nos.1, 2 and 3 and Sri B.K.Singh Raghuvanshi, learned counsel appearing on behalf of the respondent nos.4 and 5.
Learned counsel for the petitioner, at the outset, has contended that he is not pressing the alternative prayer made in prayer no.A.
The petitioner is aggrieved by the seizure of his goods seized vide impugned order dated 24.04.2018 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit VIIth, Ghaziabad (respondent no.3) as well as consequential notice dated 24.04.2018 issued under Section 129 (3) of the GST Act, 2017 (hereinafter referred as 'the Act').
The contention of the counsel for the petitioner is that the petitioner is a transporter and is engaged in business of transporting goods from one place to another having its head office at Delhi and godown
The judgment continues below.
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