Penalty & Seizure Orders Quashed in E-Way Bill Case: Immediate Release of Vehicle & Goods

The court quashed the penalty and seizure orders in a case where goods were seized due to the absence of an E-Way Bill. The court found no evidence of tax evasion and noted the technical nature of the breach. Recognizing challenges in E-Way Bill procedures, the court ordered the immediate release of the petitioner's vehicle and goods, allowing the writ petition without imposing costs.

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Issues: Challenge to seizure order based on absence of E-Way Bill, Allegation of technical breach, Quashing of penalty order and seizure order, Release of goods and vehicle to petitioner.

In this case, the petitioner challenged a seizure order dated 06.12.2017, which seized the petitioner's goods, mainly TMT rod, being imported from West Bengal, due to the absence of an E-Way Bill accompanying the goods. The petitioner contended that although the E-Way Bill was not physically present with the goods, it had been downloaded from the department's website on 05.12.2017, before the penalty proceedings concluded. The court noted that there was no established allegation of tax evasion, and the penalty imposed seemed to be a result of a technical breach rather than an intention to evade tax. The court found no foundation for such allegations in this case.

Furthermore, the court acknowledged the existing difficulties and doubts surrounding the downloading and submission of E-Way Bills. Consequently, the court held that the penalty order and seizure order could not be sustained and were quashed. The court directed the release of the petitioner's vehicle along with the goods immediately. The writ petition was allowed, and no costs were imposed in this matter.

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