This Writ Petition is disposed by directing the petitioner to pay the disputed tax proposed in the notice and to pay 50% of the proposed penalty. If such amount is paid, the respondents shall release the goods vehicle to the petitioner.
Section 129 of the CGST Act, 2017 –––––The petitioner challenged impugned order, whereby goods alongwith vehicle were detained on the ground that it did not accompany a proper invoice or E-way bill. The counsel for the petitioner submitted that since the petitioner was unable to attend the personal hearing in response to SCN, a detention order has been passed on the same date. The counsel submitted that that the petitioner is willing to pay/deposit the tax. The counsel for the respondents submitted that the petitioner has an alternate remedy by way of an appeal under Section 107 of the Act.
Held that:- The Hon’ble High Court directed that in case, the petitioner pay the disputed tax proposed in the notice and to pay 50% of the proposed penalty within a period of two weeks, then the respondents shall release the goods vehicle to the petitioner. The petitioner is given liberty to workout the remedy before the Appellate Commissioner under Section 107 of the Act, 2017.
This Writ Petition is disposed by directing the petitioner to pay the disputed tax proposed in the notice and to pay 50% of the proposed penalty. If such amount is paid, the respondents shall release the goods vehicle to the petitioner.
Section 129 of the CGST Act, 2017 –––––The petitioner challenged impugned order, whereby goods alongwith vehicle were detained on the ground that it did not accompany a proper invoice or E-way bill. The counsel for the petitioner submitted that since the petitioner was unable to attend the personal hearing in response to SCN, a detention order has been passed on the same date. The counsel submitted that that the petitioner is willing to pay/deposit the tax. The counsel for the respondents submitted that the petitioner has an alternate remedy by way of an appeal under Section 107 of the Act.
Held that:- The Hon’ble High Court directed that in case, the petitioner pay the disputed tax proposed in the notice and to pay 50% of the proposed penalty within a period of two weeks, then the respondents shall release the goods vehicle to the petitioner. The petitioner is given liberty to workout the remedy before the Appellate Commissioner under Section 107 of the Act, 2017.