Release of Vehicle & Goods Interception: E-way Bill Issue Resolved with Tax & Penalty

The High Court directed the release of a vehicle and goods intercepted due to missing E-way Bill details, considering the perishable nature of the goods. The Court ordered the release of goods accompanied by a valid Invoice and E-way Bill, while proposing tax and penalty on goods with missing E-way Bill details. The petitioner's failure to file a reply under Section 129 of the Central Goods & Services Tax Act, 2017 led to the disposal of the petition, with the respondent Authority instructed to consider the petitioner's reply if filed and provide a hearing opportunity before passing an appropriate order.

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Issues:
1. Petition under Articles 226 and 227 seeking various reliefs including the quashing of an impugned order.
2. Release of a vehicle and goods intercepted due to missing E-way Bill details.
3. Authority's proposal of tax and penalty on goods with missing E-way Bill details.
4. Release of goods after furnishing security as required by the Authority.
5. Disposal of the petition due to the petitioner's failure to file a reply under Section 129 of the Central Goods & Services Tax Act, 2017.

Analysis:
1. The petitioner filed a petition under Articles 226 and 227 of the Constitution seeking relief, including the quashing of an order dated 4.12.2019. The High Court directed the release of a vehicle and goods, intercepted due to missing E-way Bill details, considering the perishable nature of the goods. The Court ordered the release of goods accompanied by a valid Invoice and E-way Bill, while proposing tax and penalty on goods with missing E-way Bill details.
2. The petitioner's counsel informed the Court that the remaining 40 boxes were released by the Authority upon furnishing the required security. However, the petitioner did not file a reply under Section 129(3) of the Central Goods & Services Tax Act, 2017, after receiving a notice. Consequently, no order was passed by the Authority under Section 129(3) of the Act.
3. The Court disposed of the petition, directing the respondent Authority to consider the petitioner's reply, if filed, under Section 129(3) of the Act. The Authority was instructed to provide an opportunity for a hearing to the petitioner in accordance with Sub-Section 4 of Section 129 and pass an appropriate order under the Act. The petition was thus disposed of, with notice discharged.

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