High Court directs payment for expired E-Way Bill due to delays

The High Court directed the petitioner to pay determined taxes and a portion of the penalty for an expired E-Way Bill resulting from heavy rainfall delays. Upon payment, the court ordered the release of the vehicle and goods, with the payment subject to final appropriation. The petitioner was granted liberty to file an application to set aside the seizure order. The Writ Petition was disposed of with the mentioned directives, and no costs were imposed. The connected Miscellaneous Petition was closed accordingly.

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Issues:
Challenge to detention order due to expired E-Way Bill.

Analysis:
The petitioner filed a Writ Petition seeking to quash the detention order of a consignment vehicle due to an expired E-Way Bill. The goods dispatched by the petitioner were seized on the ground that the E-Way Bill generated on a specific date had expired. The petitioner explained that heavy rainfall in the region delayed the journey, causing the E-Way Bill to expire before the vehicle could start moving.

The High Court considered the circumstances, noting the heavy rainfall in Chennai District and neighboring areas during the relevant period. The Court directed the petitioner to pay the determined tax under both the Central Goods and Service Tax Act, 2017, and the Tamil Nadu Goods and Service Tax Act, 2017. Additionally, the petitioner was instructed to pay 25% of the penalty imposed in the impugned order.

Upon payment of the specified amounts, the Court ordered the release of the vehicle along with the goods. The payment made by the petitioner would be subject to final appropriation in appropriate proceedings. Furthermore, the petitioner was granted liberty to file an application to set aside the seizure order as per the law.

Ultimately, the Writ Petition was disposed of with the above directives, without any cost imposed. The connected Miscellaneous Petition was also closed as a result of the judgment.

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