2025 (6) TMI 662

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....r. R. Narendran For the Respondents: Mr. V. Prashant Kiran Government Advocate, Mrs. K. Vasanthamala Government Advocate ORDER Heard both sides. 2. The petitioner challenges the validity of the impugned order dated 01.04.2025 levying penalty on two counts: (a) Under valuation of the goods and (b) Possession of an e-way bill raised without any corresponding movement of goods. The penalt....

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....ntents of which did not tally. While the petition mentioned vehicle bore the registration number HR-55-V6069, the vehicle number set out in the said e-way bill was something else. The proper officer came to the conclusion that the invoice and the e-way bill have been raised without any movement of goods. Since it constituted an offence under the Act, penalty to the tune of Rs. 5,63,078/- was levie....

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....er, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,?. (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment....

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....d or seized without serving an order of detention or seizure on the person transporting the goods. 6. Section 129 of CGST Act, 2017 is a penal provision. It provides for detention of goods and conveyances. In construing penal statues, the Courts have to apply strict rules of interpretation (vide Commissioner of Customs (Import), Mumbai -vs- Dilip Kumar and Company AIR 2018 SC 3606). A reading o....