2019 (1) TMI 679 - HC - GST

High Court orders release of detained goods upon payment of one-time tax under CGST and SGST Acts.

Preethi Kitchen Appliances Private Ltd. Versus The State Tax Officer, The Deputy Commissioner (ST) And The Joint Commissioner (ST)

The High Court disposed of the writ petition challenging the detention order of goods due to an incomplete E-Way bill update by directing the petitioner ... Detention of goods - Part-B of the E-Way bill was not updated - Held that:- The petitioner shall pay one time tax liability of ₹ 1,61,032.78 under the CGST Act and ₹ 1,61,032.78 under the SGST Act before the second respondent within a period of four days from today - On receipt of such payment, the detained goods shall be released forthwith. Issues involved: Challenge to detention order of goods due to incomplete E-Way bill update, petitioner's representation for release of consignment, payment of one-time tax under CGST Act and SGST Act, release of detained goods upon payment, liberty to agitate matter before appropriate authority.Analysis:The writ petition was filed to challenge the detention order of goods dated 27.12.2018, which was based on the incomplete update of Part-B of the E-Way bill. The petitioner claimed that the Part-B of the E-Way bill was properly filled and updated, and thus, the consignment should not have been intercepted. A representation was made on 28.12.2018 seeking release of the consignment, but it was not considered, leading to the filing of the writ petition before the High Court.Several contentions were raised by the petitioner against the impugned detention order. However, the petitioner, without prejudice to their contentions, agreed to pay a one-time tax under the CGST Act and SGST Act to release the goods and reserved the right to challenge the matter before the appropriate authority through a revision petition.The learned Government Advocate representing the respondents did not object to the petitioner's proposal to pay the one-time tax liability. In light of the facts and circumstances presented, the High Court disposed of the writ petition by directing the petitioner to pay the one-time tax liability under the CGST Act and SGST Act within four days. Upon payment, the detained goods were to be released immediately. The petitioner was also granted liberty to pursue the matter further before the appropriate authority by filing the necessary petition. The judgment concluded with no costs being awarded, and the connected miscellaneous petition was closed.