The Uttarakhand High Court has ordered to release a vehicle seized by the GST department due to expiry of the E-way bill. The petitioners were allowed to release the vehicle by furnishing a simple bond.
The vehicle was intercepted and seized by the department on the technical ground that the validity of e-way bill had expired on 03.02.2019. the department imposed a penalty of Rs.5,03,125/- equal to the IGST (the tax amount).
The counsel appeared for the petitioners contended that the Company had generated a fresh e-way bill on 06.02.2019 which was valid up to 12.02.2019 in continuation of the previously generated e-way bill, which stood expired on 03.02.2019, still impugned order of imposing the penalty as well as the seizure of vehicle has been passed.
Justice Lok Pal Singh permitted release of goods and held that “Having considered the submissions of learned counsel for the parties, as an interim measure, it is directed that the vehicle of the petitioner shall be released forthwith provided the petitioner furnishes a security before the authority concerned as per the provisions contained under clause (c) sub-section (1) of Section 129 of The Central Goods and Services Tax Act, 2017.”
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