2018 Taxo.online 430

R/SPECIAL CIVIL APPLICATION NO. 16571 of 2018 dated 25.10.2018

H M LOGISTIC SOLUTIONS

UNION OF INDIA

2018

GST

Central Goods and Service Tax Act, 2017

Akil Kureshi, Justice & Umesh Trivedi, Justice

Interim

High Court

Gujrat

Represented by: – 

Petitioner: – Kuntal A Parikh 

Respondent: – Mr. Pranav Trivedi 

Order: – 

1. Draft amendment is allowed. 
2. Petitioner is a transporter. The goods being transported by the petitioner have been seized and detained along with transport vehicle by the GST authorities on the ground that E-Way bill was not updated. Counsel for the petitioner submitted that this was a pure oversight and bona fide error since after the seller entrusted the goods for transport, there was a change of vehicle. 
3. Through the draft amendment, the petitioner has brought on record the order of demand of tax and penalty, total of which comes to Rs. 6,17,760/-.
4. Counsel for the petitioner submitted that the goods are in the nature of electronic panels and they have to be transported to Udhampur in Jammu district within time frame. 
5. By way of ad interim relief, it is provided that the respondent shall release truck along with goods upon the petitioner furnishing bank guarantee for the said sum of Rs. 6,17,760/-. 
6. Notice returnable on 01.11.2018. Direct service today is permitted.