Detention of goods without considering GPS tracking report of taxpayer is not valid: HC

Case Details: Rivigo Services (P.) Ltd. v. State of Jharkhand - [2022] 141 taxmann.com 465 (Jharkhand)

Judiciary and Counsel Details

• • Aparesh Kumar Singh & Deepak Roshan, JJ.
  • Shilpi Sandil Gadodia & Aanya Ranjeet Khushwaha, Advs. for the Petitioner.
  • Sushant Kumar & Piyush Chitresh for the Respondent.

Facts of the Case

The vehicle along with goods of the petitioner were detained by the department on ground that e-way bill had expired. The petitioner submitted that the expiry of e-way bill was caused due to ignorance on the part of the illiterate/semi-literate driver but department imposed penalty under Section 129 of GST Act. It filed writ petition and contended that the order had been passed without taking into consideration explanation provided in reply to notice.

High Court Held

The Honorable High Court observed that as per GPS tracking reports, the consignment had reached warehouse before expiry of e-way bill and due to paucity of space, the vehicle was standing at warehouse of transporter. However, the department failed to examine the case of the petitioner on facts after due verification of GPS report which conclusively showed that the vehicle had reached the consignor’s destination before expiry of e-way bill. Since, the order had been passed without considering the explanation provided in reply to notice, the impugned order was to be set aside and matter was remanded back for fresh consideration.