Shashi Kumar Paswan vs. Assistant Commissioner Of State Tax, GST Bureau Of Investigation , Durgapur Zone And Ors

Facts

The petitioner, Shashi Kumar Paswan, claims to be the driver of a vehicle that was detained. He has filed this writ petition seeking the release of the vehicle. The petitioner has stated his willingness to pay the penalty as per the law. The Goods and Services Tax Bureau of Investigation (South Bengal), Durgapur Zone, is the respondent authority. The detention of the vehicle is the subject matter of the dispute. The tax period is not specified. The amount in dispute is not mentioned.

Held

The Court observed that the petitioner, claiming to be the driver of the detained vehicle, has expressed his willingness to pay the penalty in accordance with law. Taking into consideration the proviso to Sub-section (6) of Section 129 of the WBGST Act, the Court directed the respondent authority to release the vehicle in question within 48 hours from the date of fulfillment of the terms and conditions as per the aforesaid section. The reasoning is based on the petitioner's undertaking to pay the penalty and the statutory provision allowing for release upon such payment. The ratio decidendi is that a vehicle detained under Section 129 of the WBGST Act can be released upon the owner or driver fulfilling the penalty requirements as per the proviso to Sub-section (6) of Section 129.

Key Issues

1. Whether the vehicle detained by the respondent authority should be released upon the petitioner's willingness to pay the penalty in accordance with law, as per the proviso to Sub-section (6) of Section 129 of the WBGST Act? The petitioner argued that he is the driver of the detained vehicle and is agreeable to pay the penalty as stipulated by law, thereby seeking the release of the vehicle. The petitioner relied on the proviso to Sub-section (6) of Section 129 of the WBGST Act. The State's contentions are not explicitly recorded in the judgment.