Goods can’t be detained for not having batch number, packing date, expiry date etc. under GST: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 19 April, 2022
Latest from Taxmann
Case Details: Shri Surya Traders v. Union of India - [2022] 137 taxmann.com 51 (Allahabad)
Judiciary and Counsel Details
-
- Piyush Agrawal, J.
- Aditya Gupta and Harsh Vardhan Gupta for the Petitioner.
Facts of the Case
The petitioner was a registered dealer and engaged in the business of selling Ancle (Sweet Supari) and Varanasi Ashik (Betel Nut Product). It transported goods along with tax invoices & e-way bill which were intercepted by the department. For one consignment of three bags, tax invoice was handed over to the transporter but by mistake it left it behind and e-way bill was not generated as value was less than Rs. 50,000. The department detained whole consignment and it filed writ petition against the same.
High Court Held
The Honorable High Court observed that as per rule 138 of CGST Rules, if the value of the transaction is more than Rs. 50,000/- then only e-way bill is required. In the instant case, the department failed to show any authority or provision of the Act in support thereof for detaining goods. The departmental authorities had in illegal and in arbitrary manner referred the various discrepancies such as the pouches were not having batch number, packing date, expiry date, manufacturing date and referred that under the Food Safety Regulation, the said dates/details were required. But so far as the GST law is concerned, the authorities failed to record any provision for justification of the seizure of the goods in question. Therefore, it was held that department was not justified in detaining goods.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
