The Hon’ble Court of Madras vide its order dated 10.06.2022 in the matter of Tvt. LAF Enterprises Vs. The Commissioner of Commercial Tax & Anr. in W.P. No. – 14374 of 2022, held that detention of goods without issuance of notice under Section 129 and without following the procedure contemplated in the GST Act is not maintainable and liable to be set aside.

 

Facts: –

• That the Petitioner purchased the scrap from various dealers and was in the process of transporting the same from Guwahati to Coimbatore.
• That on 29.05.2020, the vehicle carrying the consignment (Registration No. AP16 TE 0016) got a mechanical difficulty and the driver was forced to deviate from the planned route to the destination, to find a service shop for addressing the issue.
• Therefore, the vehicle had been stationed at the Sri Veeraragavar service station that night. However, on 30.05.2020 at 12.30 A.M., the vehicle was intercepted by Deputy Tax Officer, Roving Squad, and the officer after perusal of the documents produced by the driver concluded that the goods were being re-routed without proper E-way Bill.
• The interception was justified by the respondents relying upon the statement of driver, however, a copy of said statement was not provided to the Petitioner.

To read more subscribe today: www.taxo.online