Release of Goods & Vehicles: Court Orders Compliance with Tax Rules

The Court directed the respondent authorities to release the petitioner's goods and vehicles upon the petitioner furnishing a Bank Guarantee for the tax and penalty due, along with a bond for the value of goods as prescribed under Rule 140(1) of the CGST Rules. The Court disposed of the writ petition, granting relief to the petitioner and ensuring the release of the detained goods and vehicles.

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Issues:
Detention of goods and vehicles due to expiration of e-way bill validity under GST Act; Petitioner seeking writ petition for release of goods and vehicles; Constitutionality of provisions empowering GST officials and intercepting officers; Application of previous judgment.

Analysis:
The petitioner, a GST assessee engaged in manufacturing and selling commercial vehicles, faced detention of goods and vehicles by the Assistant State Tax Officer due to the expiration of the e-way bill validity. In response, the petitioner filed a writ petition seeking various reliefs, including the issuance of a Writ of Certiorari to quash the detention orders, a writ of mandamus to direct the release of goods and vehicles, and a declaration of the constitutionality of provisions allowing GST officials to demand tax, penalty, and detain goods and vehicles. Additionally, the petitioner sought a declaration of the intercepting officer as the adjudicating authority as unconstitutional. The petitioner also requested any other necessary writ, order, or direction in the interest of justice.

The judgment referred to a previous decision by the Division Bench of the Court in Renji Lal Damodaran v. State Tax Officer, where a similar issue was addressed. Following the ratio of that judgment, the Court directed the respondent authorities to release the petitioner's goods and vehicles upon the petitioner furnishing a Bank Guarantee for the tax and penalty due, along with a bond for the value of goods as prescribed under Rule 140(1) of the CGST Rules. With this direction, the Court disposed of the writ petition, granting relief to the petitioner and ensuring the release of the detained goods and vehicles.

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