Case Law Details
Sri Gopikrishna Infrastructure Pvt. Ltd Vs. The State of Tripura and ors (High Court of Tripura)
Mr. Majumder, learned counsel appearing for the petitioner has submitted that for the countrywide lockdown when the vehicle, name of which has been printed in the EWay bill, got stuck in Raipur and it suffered a mechanical failure. Consequent thereupon, trans-shipment was done. However, the amendment in the e-way bill could not be immediately done for the lockdown. The said vehicle reached to the Churaibari check post, when the Superintendent of State Tax (GST) Churaibari Enforcement Wing detained the said vehicle finding that proper E-way bill was not being carried by the said vehicle. In the meanwhile, the petitioner, according to Mr. Majumder, leaned counsel, got the E-way bill amended by the competent authority and the same was produced to the said superintendent but he denied to take cognizance of the amended e-way bill and refused to release the goods that was being carried by the said vehicle. Having no other alternative, the petitioner had approached the Commissioner of Taxes, Govt of Tripura. But by the communication dated 30.05.2020, the Commissioner of Taxes has observed as follows:
“As per section 129(1)© seized goods shall be released upon furnishing a security equivalent to the amount of applicable tax and penalty equal to one hunder percent of the tax payable and the provisions of sub section (6) of the section 67 shall mutatis mutandis apply for detention and seizure of goods and conveyance.”
The Commissioner of taxes has further observed in the said communication dated 30.05.2020 (Annexure-9 to the writ petition) that as provided in Rule 140(1) of the TSGST Rules, 2017 the seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank gurantee equivalent to the amount of applicable tax, interest, and penalty payable. There is no provision to release seized goods on the basis of indemnity bond only.
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