HC Set-Aside Order of Detention of Vehicle as Notice for Penalty was Issued After 7 Days of Detention
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- Last Updated on 26 March, 2024
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Case Details: Pawan Carrying Corporation v. State of Bihar - [2024] 160 taxmann.com 350 (Patna)
Judiciary and Counsel Details
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- K. Vinod Chandran, CJ. & Harish Kumar, J.
- D.V. Pathy, Advocate for the Petitioner.
Facts of the Case
In the present case, the vehicle of the petitioner was intercepted and detained by the GST authorities. The authorities waited for six days before carrying out inspection of goods. The order for detention was issued on 28-12-2023 and notice was issued on 05-01-2024. The petitioner filed writ petition and challenged the detention order on the ground that the notice was issued beyond seven days.
High Court Held
The Honorable High Court noted that the vehicle was intercepted on 22-12-2023 and there was absolutely no reason why the verification of the goods should await an application by the driver of the vehicle. The defect noticed was also of two figures in the vehicle number differing from that recorded in the e-way bills which was clearly covered by CBIC Circular No. 64/38/2018 dated 14-9-2018.
The Court further noted that the notice was issued beyond the seven days period provided under section 129(3) of the CGST Act. Therefore, the Court held that the demand was not sustainable and the order for detention of the vehicle was liable to be set aside.
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