Issues on detention of goods and omission in E-Way Bill Part B must be raised before Adjudicating Authority

HC held that issues regarding detention of goods and omission in E-Way Bill Part B are to be canvassed before the Adjudicating Authority. The court declined to adjudicate merits, directing the petitioner to present relevant facts, documents and inputs to the Adjudicating Authority, which must consider them objectively, afford an opportunity of hearing, and decide whether the omission was unintentional and can be condoned. The writ petition was disposed of, leaving the petitioner free to press the same grounds and evidence before the Adjudicating Authority.

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Issues:
Interception of a vehicle for not filling up E-Way Bill Part B, detention order, penalty proceedings, interpretation of business premises under GST Act.

Analysis:
The High Court of Madras heard writ petitions concerning the interception of a vehicle with Registration No. TN07 AV 7881 for not filling up E-Way Bill Part B. The driver's statement was recorded during the interception on 15.03.2022. It was found that the E-Way Bill Part B was not filled up, leading to the issuance of Form GST MOV-01 & 02. The petitioner claimed that the goods were transported within the State for a distance of up to 50 Kms and, therefore, the transporter need not furnish details of conveyance in Part-B of Form EWB-01. Despite this explanation, a detention order was passed, and penalty proceedings were initiated, challenging which the writ petitions were filed.

During the hearing, the petitioner's counsel argued various aspects, including the interpretation of "the business premises" under the GST Act. The Court opined that such issues should be raised before the Adjudicating Authority to determine if the absence of the Entry in Part B of E-Way Bill was intentional or not. The Adjudicating Authority was deemed competent to objectively consider all points raised by the petitioner, including providing necessary details and inputs in support of the claims.

The Court, after considering submissions from both sides, disposed of the writ petitions by directing the petitioner to approach the Adjudicating Authority. The petitioner was given the opportunity to present all points and grounds raised before the Court with supporting documents. The Adjudicating Authority was instructed to objectively consider the circumstances of the case, provide a hearing to the petitioner or their counsel, and issue a final order within two weeks from the date of receipt of the Court's order. The writ petitions were thus disposed of with no costs, and connected miscellaneous petitions were closed.

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