Case Law Details
UP And UP Elevators Vs State of Kerala (Kerala High Court)
Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and detention order came to be issued. Perusal of the order at Ext.P7 detaining the goods makes it clear that the goods were detained while in transit because, validity of the e-way bill had expired and it was not re-validated within the prescribed time. As a consequence, notice under Section 129(3) of the GST Act came to be issued with a direction to the petitioner authority to appear before the respondent authority on 24.01.2021 for showing cause as to why necessary action as contemplated under Section 129 of the GST Act should not be taken.
Thus, the matter is at present resting at the show cause notice. Considering the fact that goods were being transported from one State, ie, Karnataka to another State ie, Kerala, Rule 138(5) relied by the petitioner has no application to the fact situation in the instant case. Rule 138(8) of the said Rules makes copy of the e-way bill mandatory during the course of conveyance of goods. The scheme 129 of the GST Act 2017 makes it clear that the petitioner is having opportunity of hearing before the authority under the GST Act in the wake of receipt of notice under Section 129(3) by him. The petition as such is devoid of merit and the same is accordingly rejected.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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