Release of Transporter’ Vehicle without any condition imposed.

Case Details:

Issue- In the above case, the goods (Supari) of the petitioners in transit were seized along with vehicle as they were not accompanied by the tax invoice and the E-Way Bill. The said documents were produced by the petitioners after the issuance of the show cause notice and it was said that the driver has mistakenly left behind the said documents.  The aforesaid seized goods and the vehicle have been directed to be released under Section 129(3) of the U.P.G.S.T. Act, 2017 (hereinafter referred to as the Act) on the petitioners depositing the applicable tax and penalty equal to the said amount. The submission of learned counsel for the petitioners is that the market value of the goods have wrongly been mentioned in the order passed under Section 129(3) of the Act and as such the amount of tax and penalty required to be deposited is too exorbitant. Petitioner contended that the transporter and the owner of the truck have both joined in filing the writ petition and that as there is no allegation against transporter at least, his vehicle be directed to be released without any condition.

Held- It was held that from perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake. In view of above, since the detention of the vehicle of the transporter is likely to cause irreparable loss and injury to him as his business of transport would be affected, Hon’ble Court directed for the release of the vehicle forthwith to the transporter (petitioner) without any condition if the owner of the goods fails to turn upto comply with the conditions of release.