GST : Validity of seizure on a hyper technical basis and where the breach is purely technical and there is no allegation of intention to evade tax

2019 TaxPub(GST) 0266 (All-HC)

IN THE ALLAHABAD HIGH COURT

PANKAJ MITHAL & PANKAJ BHATIA, JJ.

Ganga Industries v. UOI & Ors.

Writ Tax No. 1603 of 2018

14 December, 2018

Petition disposed off.

Citations :–

M/s Ramdev Trading Company & Anr. v. State of U.P. & 3 Ors. in (Writ Tax No. 779 of 2017, dt. 30-11-2017) : 2017 TaxPub(GST) 0040 (All-HC)

Petitioner by: Naveen Chandra Gupta, Lokesh Mittal

Respondent by: A.S.G.I., C.S.C.

ORDER

The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice.

The submission is that the seizure is on a hyper technical basis and that this Court in M/s Ramdev Trading Company & Anr. v. State of U.P. & 3 Ors. (2017 UPTC-1200) in (Writ Tax No. 779 of 2017, dt. 30-11-2017) : 2017 TaxPub(GST) 40 (All-HC) has held that where the breach is purely technical and there is no allegation of intention to evade tax, it would not be a valid ground for the seizure of the goods.

This apart, the goods seized are liable to be released in accordance with the provisions of clause (a)(b) & (c) of section 129(1) of the Act.

In the present case, since the petitioner is the owner of the goods, we direct for the release of the goods on petitioner furnishing security of the amount equivalent to that mentioned in clause (a) of section 129(1) of the Act.

The petition is disposed of.