Deepam Packaging And Food Private Limited Vs Additional Commissioner Grade -2 And Another (Allahabad High Court)
The petitioner challenged two orders: the order dated 4 February 2023 issued in Form GST MOV-06 and the appellate order dated 31 May 2023. The petitioner, a manufacturer and seller of packing materials with a valid GST registration, received an order from a registered dealer, Aaditri Enterprises, Varanasi, for printed laminated paper rolls and printed laminated polyester pouches. The goods were transported in vehicle number UP 78 FN 5456, accompanied by duly issued bilties, tax invoice, and an e-way bill valid until 3 February 2023.
The goods were intercepted on 4 February 2023 after the expiry of the e-way bill. At the time of interception, all documents were produced, and the driver’s statement in Form GST-MOV-01 confirmed that the goods were being transported from Kanpur to Varanasi. The goods were detained on the allegation that the same documents had been reused for transportation. A notice was issued, and the petitioner replied that the vehicle had broken down, and after repairs, the transport resumed. Despite the explanation, an order of seizure under Section 129(3) of the CGST Act was passed. The petitioner’s appeal was dismissed without considering the material placed on record.
