Sri Gopikrishna Infrastructure Pvt. Ltd. v. The State of Tripura and ors
[Citation -2020-LL-0605-43]

Citation 2020-LL-0605-43
Appellant Name Sri Gopikrishna Infrastructure Pvt. Ltd.
Respondent Name The State of Tripura and ors
Court HIGH COURT OF TRIPURA AT AGARTHALA
Relevant Act SGST
Date of Order 05/06/2020
Judgment View Judgment
Keyword Tags competent authority • seized goods • tax payable • penalty


HIGH COURT OF TRIPURA AGARTALA WP(C) 317 of 2020 For Petitioner(s) : Mr. B. N. Majumder, Adv. For Respondent(s) : Mr. A. K. Bhowmik, Adv. Gen. : Mr. K. Dey, Addl.GA. HON BLE MR. JUSTICE S. TALAPATRA HON BLE MR. JUSTICE S.G. CHATTOPADHYAY Order 05.06.2020 Heard Mr. B. N. Majumder, learned counsel appearing for petitioner. Issue notice calling upon respondents to show cause as to why Rule should not be issued as prayed for; and/or any other such further order(s) shall not be passed as to this Court may deem fit and proper having regard to circumstances of case. Notice is made returnable on 10.07.2020. Since Mr. K. Dey, learned Addl. G. A. appears and waives notice for respondents, no formal notice is called for. Mr. Majumder, learned counsel appearing for petitioner has submitted that for countrywide lockdown when vehicle, name of which has been printed in E- Way bill, got stuck in Raipur and it suffered mechanical Page 2 of 4 failure. Consequent thereupon, trans-shipment was done. However, amendment in e-way bill could not be immediately done for lockdown. said vehicle reached to Churaibari check post, when Superintendent of State Tax (GST) Churaibari Enforcement Wing detained said vehicle finding that proper E-way bill was not being carried by said vehicle. In meanwhile, petitioner, according to Mr. Majumder, leaned counsel, got E-way bill amended by competent authority and same was produced to said superintendent but he denied to take cognizance of amended e-way bill and refused to release goods that was being carried by said vehicle. Having no other alternative, petitioner had approached Commissioner of Taxes, Govt of Tripura. But by communication dated 30.05.2020, Commissioner of Taxes has observed as follows: As per section 129(1) seized goods shall be released upon furnishing security equivalent to amount of applicable tax and penalty equal to one hunder percent of tax payable and provisions of sub section (6) of section 67 shall mutatis mutandis apply for detention and seizure of goods and conveyance. Commissioner of taxes has further observed in said communication dated 30.05.2020 (Annexure-9 to writ petition) that as provided in Rule 140(1) of Page 3 of 4 TSGST Rules, 2017 seized goods may be released on provisional basis upon execution of bond for value of goods in FORM GST INS-04 and furnishing of security in form of bank gurantee equivalent to amount of applicable tax, interest, and penalty payable. There is no provision to release seized goods on basis of indemnity bond only. Mr. Majumder, learned counsel has submitted that goods and vehicle shall be released forthwith else it would create serious detriment to petitioner. Mr. A. K. Bhowmik, learned Advocate General assisted by Mr.K. Dey, learned Addl. GA has submitted that prima-facie, it is apparent that petitioner has violated respective rules by not producing valid e-way bill to Superintendent of State Tax (GST) Churaibari Enforcement Wing and Superintendent of State Tax did no wrong by detaining vehicle or imposing tax and penalty in accordance with rule. Be that as it may, since we have already issued notice for examining challenge as raised by petitioner, it would be appropriate for fair ends of justice that respondents shall release goods and vehicle, if petitioner furnished indemnity bond undertaking Page 4 of 4 clearly that in event of any adverse order from this court or on issuance of direction to make tax and penalty as imposed by Superintendent of State Tax (GST), Churaibari Enforcement Wing, petitioner shall, within seven days, pay entire amount to competent authority without raising any further plea. said indemnity bond be made in favour of Superintendent of State Tax (GST) Churaibari Enforcement Wing. If Superintendent of State Tax (GST) Churaibari Enforcement Wing is satisfied that indemnity bond has been submitted in terms of this order, he shall release vehicle and goods within three days from submission of indemnity bond. It is made absolutely clear that this interim order shall be subject to final decision of this court. copy of this order be furnished to Mr. K. Dey, learned Addl. G.A. appearing for respondents. JUDGE JUDGE Dipak Sri Gopikrishna Infrastructure Pvt. Ltd. v. State of Tripura and or
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