The petitioner is directed to pay the tax determined on the consignment and subject to such payment, the vehicle together with the goods shall be released.
Section 129 of the CGST Act, 2017 –– Goods in Transit –The petitioner challanged the impugned order of detention dated 29.11.2021 in GST Mov-6 and prayed for directions to the respondents to release the consignment vehicle. The petitioner submitted that due to torrential rain in Tamil Nadu, particularly, in Chennai District, the vehicle could not move and that the journey was started later in time, by which time, the E-Way Bill had expired. The court considered the fact that Chennai District and the neighbouring District were experiencing the torrential rain during the last week of November, 2021 and during the first week of December, 2021.
Held that:- The Hon’ble High Court directed the petitioner to pay the tax determined on the consignment and 25% of the penalty imposed in the impugned order. Further, directed that subject to such payment, the vehicle together with the goods shall be released.
The petitioner is directed to pay the tax determined on the consignment and subject to such payment, the vehicle together with the goods shall be released.
Section 129 of the CGST Act, 2017 –– Goods in Transit –The petitioner challanged the impugned order of detention dated 29.11.2021 in GST Mov-6 and prayed for directions to the respondents to release the consignment vehicle. The petitioner submitted that due to torrential rain in Tamil Nadu, particularly, in Chennai District, the vehicle could not move and that the journey was started later in time, by which time, the E-Way Bill had expired. The court considered the fact that Chennai District and the neighbouring District were experiencing the torrential rain during the last week of November, 2021 and during the first week of December, 2021.
Held that:- The Hon’ble High Court directed the petitioner to pay the tax determined on the consignment and 25% of the penalty imposed in the impugned order. Further, directed that subject to such payment, the vehicle together with the goods shall be released.