2021 (8) TMI 1179

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....was in transit from Silchar to Khowai. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of dealing in TATA Hitachi Construction Machinery. The petitioner has its Head Office at Silchar and a Branch Office at Agartala. In the course of the business, the petitioner sold one TATA Hitachi Hydraulic Excavator Model No. EX 210 LC to one Satya Sundar Das of Khowai. The cost of machinery was Rs. 49,66,102/- on which IGST of Rs. 8,93,898/- was collected from the purchaser and duly declared in the sale invoices. The excavator was being transported from Silchar to the head office of the petitioner company at Agartala under properly generated e-way bill dated 14.08.2021 with a va....

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....sel for the parties and having perused the materials on record, we are of the opinion that the machinery in question should be released forthwith. The facts are eloquent. The department does not dispute that the petitioner has collected the necessary GST on the sale of machinery as indicated in the sale invoice. There is no allegation of such tax not being deposited with the Government revenue. The department is not in a position to dispute that the vehicle did arrive at Churaibari check post carrying proper e-way bill and within the validity period of the e-way bill. The validity expired on account of unforeseen and unexpected delay in crossing the check post since the transport department stopped the movement of the vehicle on the ground ....

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.... When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, therefore, we would release the machinery upon the petitioner filing an undertaking before this Court that eventually subject to appeal and further right to challenge the order of assessment, if any tax or penalty liability is crystallized, the petitioner would discharge the same. In the result, the petition is disposed of with following directions: (i) The respondents shall release the transport vehicle and the machinery in question forthwith. The learned counsel for the respondents shall communicate this order telephonically to the respondents to enable this release; (ii) The ....