Goods & vehicles to be released if e-Way Bill expired during transit: HC
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- Last Updated on 21 July, 2022
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Case Details: Gobind Tobacco Manufacturing Co. v. State of U.P. - [2022] 140 taxmann.com 383 (Allahabad)
Judiciary and Counsel Details
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- Surya Prakash Kesarwani & Jayant Banerji, JJ.
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Aloke Kumar for the Petitioner.
Facts of the Case
The petitioner transported goods with valid invoice from Panipat to Nepal but due to restriction imposed on account of COVID-19 pandemic, goods were unloaded at Gorakhpur. After arrangement of another vehicle made under prevailing situation of COVID-19 pandemic, the goods were transported to Nepal. The goods were seized on the ground that E-Way was expired. It filed writ petition against the same and submitted that E-Way Bill expired during transit due to circumstances beyond control.
High Court Held
The Honorable High Court observed that the goods were seized without there being any allegation of intention to evade payment of tax. Therefore, the petitioner can’t be punished for the mistake occasioned bonafidely under the specific condition imposed by the Government of Nepal for entry due to COVID-19. Thus, it was held that entire proceedings were totally arbitrary, illegal and without jurisdiction and goods and vehicle seized were directed to be released forthwith.
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