R.G. Group Vs Union of India (Tripura High Court)
The Tripura High Court has declined to intervene in a dispute concerning the detention of a vehicle and goods by the State Taxes Department. In the case of R.G. Group vs. Union of India, the court ruled that since the matter was already under adjudication, it was not the appropriate time for judicial interference. The court directed the petitioner, a transporter, to participate in the scheduled hearing and cooperate with the tax authorities to resolve the issue. The case centered on the movement of goods with an expired e-way bill, a violation that led to the vehicle’s interception and the initiation of proceedings under Section 129 of the Tripura State Goods and Services Tax (TSGST) Act.
The petitioner, R.G. Group, which operates as a franchisee for a logistics company, was transporting goods from a warehouse in West Tripura to Udaipur, Gomati Tripura. The e-way bill for the consignment had expired at 11:59 PM on July 7, 2024. The petitioner claimed the delay in updating the bill was due to a power outage. However, on July 9, 2024, the vehicle was intercepted by an Inspector of State Taxes. The inspector initiated proceedings by issuing a series of forms, including GST MOV-01, MOV-02, and MOV-04, culminating in a show cause notice (GST MOV-07) on July 11, 2024. The notice cited the expired e-way bill and a discrepancy in the vehicle’s registration number.
