ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors (Tripura High Court)
Disposing WP(C) No.433/2021, Dated: 30th June, 2021 in ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors, the Hon’ble High Court of Tripura, granted a conditional release of goods & vehicle detained U/s. 129 of the CGST/SGST Acts, 2017.
Facts of the case
Petitioner is a transporter(GTA) and the goods being transported by them along with the vehicle have been detained by the State GST authorities at Churaibari border on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired. In fact, one of the bills had validity up to 22nd June, 2021. On account of the vehicle in which the goods were being transported breaking down in Assam there was some delay in crossing the State border. The vehicle and the goods arrived at the northern State border of the State of Tripura on 23rd June, 2021. The petitioner had generated a fresh e-way bill which has the validity up to 9th July, 2021. However, in the meantime, the GST authorities have detained the goods and the vehicle at the check post. According to the petitioner there was no intention on part of them to evade payment of duty and in fact, the consignee has paid the full tax of ₹1,78,283.00 on the value of the goods. It is also argued that the goods are in the nature of Amul Butter and detention of such goods at the border check post under unprotected conditions would damage the goods as the product is perishable. Under the circumstances the only request of the petitioner was that the vehicle and the goods may be released on some reasonable conditions.
Held by the Court
Considering the circumstances of the case, the court was of the opinion that further continued detention of the vehicle and the goods would serve no purpose. The vehicle with the goods can be released on certain terms and conditions. While permitting the GST authorities to carry on assessment if the competent authority is of the opinion that there has been any infraction of any rules, regulations or statutory requirement. However, pending such adjudication the goods and the vehicle are ordered to be released subject to the following conditions;
