The Calcutta High Court directed the issuance of FORM GST MOV-02 as the expiry of e-way bill is only by one day.
By the writ petition, petitioner, Krishna Cold Storage, has challenged the impugned action of the respondent/GST Authority concerned detaining the vehicle in question along with goods which according to the petitioner has been detained on the ground of expiry of e-way bill within a time span of just one day and it is the explanation of the petitioner that has occurred without any mala fide or with an intention to evade any law or tax and it has occurred due to lapse on the part of the transporter.
The Petitioner further submitted that FORM GST MOV-02 has been issued in the name of the traveller of the vehicle in question and petitioner has prayed before the respondent authority concerned by its letter to upload the said FORM GST MOV-02 in the name of the petitioner, who is the owner of the goods in question and such request has not been considered.
The Petitioner brought to the notice of the Court that the respondent authority has not has not uploaded the FORM GST MOV-02 in the name of the petitioner in spite of providing relevant documents in support of its claim of being owner of the goods in question.
The Court of Justice Md. Nizamuddin directed the respondent authority concerned to upload the aforesaid FORM GST MOV-02 in the name of the petitioner, if on verification it is found that the petitioner is the owner of the goods in question, within three days from the date of judgment
The respondent authority concerned was also directed to consider the release of the goods in question expeditiously and preferably within seven days from the date of compliance of all the formalities by the petitioner.
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