Goods confiscated due to mismatch in GST e-Way Bills & RFID data: HC

Case Details: K K Traders v. Union of India - [2022] 139 taxmann.com 171 (Gujarat)

Judiciary and Counsel Details

• • Ms. Sonia Gokani & Ms. Nisha M. Thakore, JJ.
  • Jigar D. Dave for the Petitioner.
  • Utkarsh R. Sharma for the Respondent.

Facts of the Case

The petitioner had supplied the goods and the consignment of the goods was intercepted by the department. The goods and vehicle were detained on the ground that the seller and dealer were suspicious. The petitioner submitted that there was no discrepancy on record in the e-way bills and invoices and filed writ petition against the detention and confiscation of goods.

High Court Held

The Honorable High Court observed that when movement of vehicle verified on RFID data, it was found that the e-way bill had not matched with the RFID data. As per the enquiry of department, the inward supply to tune of Rs. 4.50 crores was shown but there was no stock available at shop and nil return was filed in Form GSTR-3B. Also, the registration of supplier was cancelled by the department on ground that it was allegedly involved in tax evasion. Therefore, the confiscation order passed by the department was justified and the Court was disinclined to intervene in absence of any breach of principles of natural justice and thus the petition was dismissed.

List of Cases Referred to

• • Synergy Fertichem (P.) Ltd. v. State of Gujarat [2019] 103 taxmann.com 426/72 GST 641 (Guj.) (para 4)
  • Sri Krishna Traders v. State of Gujarat [2020] 116 taxmann.com 450 (Guj.) (para 4)
  • Anant Jignesh Shah v. Union of India [2021] 123 taxmann.com 317 (Guj.) (para 4)