As per petitioner, taking a longer route for delivery of goods can never be the ground of detention of goods. Straightway notice is issued under Section 130 of the Act without any application of mind and without there being any foundation for issuance of such show cause notice.
Section 129 of the CGST Act, 2017— Goods in Transit —– The petitioner challenged the detention order and prayed for directing the Respondent to release Truck along with goods. The petitioner submitted that on 19.3.2021 the respondent issued order of detention under Section 129(1) on the ground that the goods loaded could have been taken via other route which was shorter and instead 450 km long route has been taken via Gujarat and therefore, there is possibility of delivery of the goods in Gujarat or to the nearer place to Gujarat. The petitioner represented his case but the authority issued a SCN on 24.3.2021 under Section 130 of the Act, rather than issuing SCN under Section 129(3) of the Act. The petitioner counsel submitted that it was a choice of the transporter to take any of the three routes available and it can never be the ground of detention. Further, straightway notice is issued under Section 130 of the Act without any application of mind. He has relied on the decision of this Court rendered in the case of Synergy Fertichem Pvt. Ltd., vs. State of Gujarat.
Held that:- The Hon’ble High Court relegated the parties to the respondent authorities for adjudication of SCN within one week. The respondent after considering the replies and other materials, adjudicate it on or before 30.4.2021.
As per petitioner, taking a longer route for delivery of goods can never be the ground of detention of goods. Straightway notice is issued under Section 130 of the Act without any application of mind and without there being any foundation for issuance of such show cause notice.
Section 129 of the CGST Act, 2017— Goods in Transit —– The petitioner challenged the detention order and prayed for directing the Respondent to release Truck along with goods. The petitioner submitted that on 19.3.2021 the respondent issued order of detention under Section 129(1) on the ground that the goods loaded could have been taken via other route which was shorter and instead 450 km long route has been taken via Gujarat and therefore, there is possibility of delivery of the goods in Gujarat or to the nearer place to Gujarat. The petitioner represented his case but the authority issued a SCN on 24.3.2021 under Section 130 of the Act, rather than issuing SCN under Section 129(3) of the Act. The petitioner counsel submitted that it was a choice of the transporter to take any of the three routes available and it can never be the ground of detention. Further, straightway notice is issued under Section 130 of the Act without any application of mind. He has relied on the decision of this Court rendered in the case of Synergy Fertichem Pvt. Ltd., vs. State of Gujarat.
Held that:- The Hon’ble High Court relegated the parties to the respondent authorities for adjudication of SCN within one week. The respondent after considering the replies and other materials, adjudicate it on or before 30.4.2021.