Dsg Papers Private LTD. vs. State Of Haryana And Another
Held
The High Court, without expressing any opinion on the merits of the case, disposed of the writ petition by directing respondent No. 2 to take a decision on the petitioner's reply dated May 3, 2019. This decision was to be made in accordance with the law, by passing a speaking order, and after affording an opportunity of hearing to the petitioner. The court mandated that this action should be completed within a period of one week from the date of receipt of the certified copy of the order. The court did not decide on the validity of the detention or the release of the goods on security.
Facts
The petitioner, DSG Papers Private Limited, purchased old and used paper mill machinery from a seller in Uttar Pradesh. The seller dispatched the machinery in a truck, generating an e-way bill valid until April 30, 2019. On May 1, 2019, the truck was intercepted in Haryana. It was found that the e-way bill had expired. Consequently, the goods and the truck were detained by respondent No. 2, an authority of the State of Haryana, and a show cause notice was issued. The petitioner filed a reply to the show cause notice on May 3, 2019, but received no response. The petitioner then filed a writ petition seeking to quash the detention order and show cause notice, and to direct the release of the truck and goods on security other than cash or bank guarantee.
Key Issues
1. Whether the detention of the truck and goods is justified under the Goods and Services Tax (GST) Act when the e-way bill had expired before interception, and what is the appropriate procedure to be followed by the detaining authority? (Question of law and fact, concerning provisions related to movement of goods and e-way bills). Petitioner's contention: The petitioner argued that they had filed a reply to the show cause notice and sought a decision on it. They also sought the release of the truck and goods on alternative security. Revenue's contention: The judgment does not record any specific arguments made by the revenue or state respondents.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
CWP-12559-2019 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-12559-2019 Date of Decision: 13.5.2019 DSG Papers Private Limited ...Petitioner Versus State of Haryana and another ...Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Deepak Gupta, Advocate for the petitioner. AJAY KUMAR MITTAL, J.
In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of certiorari for quashing detention order dated 1.5.2019 (Annexure P-3) and show cause notice dated 1.5.2019 (Annexure P-4). Further, a writ of mandamus has been sought directing respondent No.2 to allow the petitioner to generate new e-way bill and/or to amend the e-way bill and to release truck No. PB-11BA-7365 along with goods on security other than cash or bank guarantee.
The petitioner is engaged in the manufacture of paper and purchased old and used paper mill machinery from M/s Papteq, Bagpat, Ghaziabad, Uttar Pradesh (in short “the Seller”) vide invoice dated 27.4.2019 (Annexure P-1). The Seller despatched machine in truck No. PB-11BA-7365. Before movement of the truck
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