Mistake in mentioning some digits of Truck number on E-way bill – High Court directs release of goods and vehicle on furnishing security and indemnity bond
ABCAUS Case Law Citation:
ABCAUS 2612 (2018) (11) HC
Lately, the Hon’ble Allahabad High Court had held that Seizure of goods for inadvertent mistake in two digits of truck number in e way bill was nothing but harassment of dealer.
In a recent judgment again the Petitioner had approached the Hon’ble High Court with similar grievance.
In the instant case, the goods and the vehicle carrying the goods had been detained under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (the Act) and in pursuance of the notice issued under Section 129 (3) of the Act a penalty order had also been passed.
The petitioner had preferred a writ petition for a direction for release of the goods and the vehicle on the ground that one minor discrepancy of incorrectly mentioning some digits of the correct Truck number on the E-way bill was not sufficient to order for detention of the the goods and the vehicle.
The Hon’ble High Court directed the Authorities to file counter and allowed the petitioner to file rejoinder affidavit thereafter.
The Hon’ble High Court, also directed that in the meantime the ceased goods and the vehicle be released on petitioner’s furnishing security other than cash and bank guarantee and indemnity bond of the proposed amount of tax and the penalty imposed provided that the goods had not been confiscated pursuant to the penalty order.